<SEC-DOCUMENT>0000891092-21-004699.txt : 20210524
<SEC-HEADER>0000891092-21-004699.hdr.sgml : 20210524
<ACCEPTANCE-DATETIME>20210524173056
ACCESSION NUMBER:		0000891092-21-004699
CONFORMED SUBMISSION TYPE:	20-F
PUBLIC DOCUMENT COUNT:		115
CONFORMED PERIOD OF REPORT:	20201231
FILED AS OF DATE:		20210524
DATE AS OF CHANGE:		20210524

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GROUP SIMEC SA DE CV
		CENTRAL INDEX KEY:			0000887153
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES  ROLLING MILLS (COKE OVENS) [3312]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		20-F
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11176
		FILM NUMBER:		21956354

	BUSINESS ADDRESS:	
		STREET 1:		CALZADA LAZARO CARDENAS 601
		CITY:			44910 GUADALAJARA JA
		STATE:			O5
		ZIP:			10022

	MAIL ADDRESS:	
		STREET 1:		CALZADA LAZARO CARDENAS
		CITY:			GUADALAJARA JALISCO
		STATE:			O5
		ZIP:			999999999
</SEC-HEADER>
<DOCUMENT>
<TYPE>20-F
<SEQUENCE>1
<FILENAME>e12269-20f.htm
<DESCRIPTION>FORM 20-F
<TEXT>
<HTML>
<HEAD>
<TITLE></TITLE>
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<BODY>


<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-top: black 1.5pt solid"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>___________________</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 4pt; text-align: center"><B>FORM 20-F</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>___________________</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 29px; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: MS Mincho; font-size: 10pt"><B>&#9744;</B></FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>OR</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 29px"><FONT STYLE="font-family: MS Mincho; font-size: 10pt"><B>&#9746;</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>For the fiscal year ended December 31, 2020</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>OR</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 29px"><FONT STYLE="font-family: MS Mincho; font-size: 10pt"><B>&#9744;</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>OR</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 29px"><FONT STYLE="font-family: MS Mincho; font-size: 10pt"><B>&#9744;</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Commission File Number 1-11176</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>_________________________________</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>GRUPO SIMEC, S.A.B. de C.V.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact name of registrant as specified in its charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>_________________________________</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>GROUP SIMEC</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Translation of registrant&rsquo;s name into English)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED MEXICAN STATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Jurisdiction of incorporation or organization)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>_________________________________</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Calzada L&aacute;zaro C&aacute;rdenas 601<BR>
Colonia La Nogalera, Guadalajara,<BR>
Jalisco, M&eacute;xico 44440</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Address of principal executive offices)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><BR>
Mario Moreno Cortez, telephone number 011-52-33 3770-6700, e-mail mmoreno@gruposimec.com.mx </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Name, telephone, e-mail and/or facsimile number and
address of company contact person)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>_________________________________</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Securities registered or to be registered pursuant
to Section 12(b) of the Act:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: bottom; width: 34%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Title of Each Class</B></P></TD>
    <TD STYLE="vertical-align: top; width: 33%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Trading Symbol(s)</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 33%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Name of Each Exchange
    on Which Registered</B></P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">American Depositary Shares (each<BR>
 representing one Series
    B share)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Series B Common Stock</P></TD>
    <TD STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">SIM</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">NYSE American</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">NYSE American*</P></TD></TR>
  </TABLE>
<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 4px; border-top: black 1pt solid; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 24px; border-top: black 1pt solid; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">*</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 10pt">Not for trading, but only in connection with the registration of American depositary shares.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Securities registered or to be registered pursuant
to Section 12(g) of the Act: None</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Securities for which there is a reporting obligation
pursuant to Section 15(d) of the Act: None</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Indicate the number of outstanding shares of each of
the issuer&rsquo;s classes of capital or common stock as of the close of the period covered by the annual report:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Series B Common Stock &#8212; 463,243,411 shares
as of December 31, 2020</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">_________________________________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Indicate by check mark if the registrant is a well-known seasoned issuer,
as defined in Rule 405 of the Securities Act. Yes&nbsp;<FONT STYLE="font-family: MS Mincho">&#9744;</FONT> No&nbsp;<FONT STYLE="font-family: MS Mincho">&#9746;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">If this report is an annual or transition report, indicate by check mark
if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934. Yes&nbsp;<FONT STYLE="font-family: MS Mincho">&#9744;</FONT>
No&nbsp;<FONT STYLE="font-family: MS Mincho">&#9746;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter
period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.
Yes&nbsp;<FONT STYLE="font-family: MS Mincho">&#9746;</FONT>&nbsp; No&nbsp;<FONT STYLE="font-family: MS Mincho">&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Indicate by check mark whether the registrant has submitted electronically,
every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (&sect;232.405 of this chapter) during the
preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes&nbsp;<FONT STYLE="font-family: MS Mincho">&#9744;</FONT>
No&nbsp;<FONT STYLE="font-family: MS Mincho">&#9744;</FONT> (note: not required of registrant)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, or an emerging growth company. See definition of &ldquo;large accelerated filer,&rdquo;
&ldquo;accelerated filer,&rdquo; and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="width: 28%; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 33%; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 39%; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Large accelerated filer&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9746;</FONT></FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">Accelerated filer&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></FONT></TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Non-accelerated filer&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Emerging growth company&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></P></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0"><FONT STYLE="font-size: 10pt">If an emerging growth company that
prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended
transition period for complying with any new or revised financial accounting standards</FONT><FONT STYLE="font-size: 6.5pt"><SUP>&#8224;</SUP></FONT>
<FONT STYLE="font-size: 10pt">provided pursuant to Section&nbsp;13(a) of the Exchange Act.&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 0"><FONT STYLE="font-size: 6.5pt"><SUP>&#8224;</SUP></FONT><FONT STYLE="font-size: 10pt">The
term &ldquo;new or revised financial accounting standard&rdquo; refers to any update issued by the Financial Accounting Standards Board
to its Accounting Standards Codification after April&nbsp;5, 2012. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Indicate by check mark whether the registrant has filed a report on and
attestation to its management&rsquo;s assessment of the e&#64256;ectiveness of its internal control over financial reporting under Section 404(b)
of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. &nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: MS Mincho">&#9746;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Indicate by check mark which basis of accounting the registrant has used
to prepare the financial statements included in this filing:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 25%; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">U.S. GAAP <FONT STYLE="font-family: MS Mincho">&#9744;</FONT></FONT></TD>
    <TD STYLE="width: 59%; padding-right: 5.4pt; padding-left: 5.4pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">International Financial Reporting Standards as issued<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><BR>
</FONT>by the International Accounting Standards Board <FONT STYLE="font-family: MS Mincho">&#9746;</FONT></FONT></TD>
    <TD STYLE="width: 16%; padding-right: 5.4pt; padding-left: 5.4pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Other <FONT STYLE="font-family: MS Mincho">&#9744;</FONT></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">If &ldquo;Other&rdquo; has been checked in response to the previous question,
indicate by check mark which financial statement item the registrant has elected to follow. Item 17&nbsp;<FONT STYLE="font-family: MS Mincho">&#9744;</FONT>
Item 18&nbsp;<FONT STYLE="font-family: MS Mincho">&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">If this is an annual report, indicate by check mark whether the registrant
is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes&nbsp;<FONT STYLE="font-family: MS Mincho">&#9744;</FONT> No&nbsp;<FONT STYLE="font-family: MS Mincho">&#9746;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Table of
Contents</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 3pt; text-align: right"><B>Page</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 90%"><A HREF="#Part1"><FONT STYLE="font-size: 10pt"><B>PART I</B></FONT></A></TD>
    <TD STYLE="width: 10%; text-align: right"><A HREF="#Part1"><FONT STYLE="font-size: 10pt"><B>1</B></FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item1"><FONT STYLE="font-size: 10pt">Item 1.&nbsp;&nbsp;&nbsp;Identity of Directors, Senior Management and Advisers</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item1"><FONT STYLE="font-size: 10pt">1</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item2"><FONT STYLE="font-size: 10pt">Item 2.&nbsp;&nbsp;&nbsp;Offer Statistics and Expected Timetable</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item2"><FONT STYLE="font-size: 10pt">1</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item3"><FONT STYLE="font-size: 10pt">Item 3.&nbsp;&nbsp;&nbsp;Key Information</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item3"><FONT STYLE="font-size: 10pt">1</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item4"><FONT STYLE="font-size: 10pt">Item 4.&nbsp;&nbsp;&nbsp;Information on the Company</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item4"><FONT STYLE="font-size: 10pt">19</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item4a"><FONT STYLE="font-size: 10pt">Item 4A.&nbsp;&nbsp;&nbsp;Unresolved Staff Comments</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item4a"><FONT STYLE="font-size: 10pt">41</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item5"><FONT STYLE="font-size: 10pt">Item 5.&nbsp;&nbsp;&nbsp;Operating and Financial Review and Prospects</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item5"><FONT STYLE="font-size: 10pt">41</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item6"><FONT STYLE="font-size: 10pt">Item 6.&nbsp;&nbsp;&nbsp;Directors, Senior Management and Employees</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item6"><FONT STYLE="font-size: 10pt">67</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item7"><FONT STYLE="font-size: 10pt">Item 7.&nbsp;&nbsp;&nbsp;Major Shareholders and Related Party Transactions</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item7"><FONT STYLE="font-size: 10pt">74</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item8"><FONT STYLE="font-size: 10pt">Item 8.&nbsp;&nbsp;&nbsp;Financial Information</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item8"><FONT STYLE="font-size: 10pt">77</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item9"><FONT STYLE="font-size: 10pt">Item 9.&nbsp;&nbsp;&nbsp;The Offer and Listing</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item9"><FONT STYLE="font-size: 10pt">80</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item10"><FONT STYLE="font-size: 10pt">Item 10.&nbsp;&nbsp;&nbsp;Additional Information</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item10"><FONT STYLE="font-size: 10pt">80</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item11"><FONT STYLE="font-size: 10pt">Item 11.&nbsp;&nbsp;&nbsp;Quantitative and Qualitative Disclosures About Market Risk</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item11"><FONT STYLE="font-size: 10pt">92</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item12"><FONT STYLE="font-size: 10pt">Item 12.&nbsp;&nbsp;&nbsp;Description of Securities Other than Equity Securities</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item12"><FONT STYLE="font-size: 10pt">93</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#Part2"><FONT STYLE="font-size: 10pt"><B>PART II</B></FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#Part2"><FONT STYLE="font-size: 10pt"><B>95</B></FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item13"><FONT STYLE="font-size: 10pt">Item 13.&nbsp;&nbsp;&nbsp;Defaults, Dividends Arrearages and Delinquencies</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item13"><FONT STYLE="font-size: 10pt">95</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item14"><FONT STYLE="font-size: 10pt">Item 14.&nbsp;&nbsp;&nbsp;Material Modifications to the Rights of Security Holders and Use of Proceeds</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item14"><FONT STYLE="font-size: 10pt">95</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item15"><FONT STYLE="font-size: 10pt">Item 15.&nbsp;&nbsp;&nbsp;Controls and Procedures</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item15"><FONT STYLE="font-size: 10pt">95</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item16"><FONT STYLE="font-size: 10pt">Item 16.&nbsp;&nbsp;&nbsp;Reserved</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item16"><FONT STYLE="font-size: 10pt">98</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item16a"><FONT STYLE="font-size: 10pt">Item 16A.&nbsp;&nbsp;&nbsp;Audit Committee Financial Expert</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item16a"><FONT STYLE="font-size: 10pt">98</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item16b"><FONT STYLE="font-size: 10pt">Item 16B.&nbsp;&nbsp;&nbsp;Code of Ethics</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item16b"><FONT STYLE="font-size: 10pt">99</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item16c"><FONT STYLE="font-size: 10pt">Item 16C.&nbsp;&nbsp;&nbsp;Principal Accountant Fees and Services</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item16c"><FONT STYLE="font-size: 10pt">99</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item16d"><FONT STYLE="font-size: 10pt">Item 16D.&nbsp;&nbsp;&nbsp;Exemptions from the Listing Standards for Audit Committees</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item16d"><FONT STYLE="font-size: 10pt">99</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item16e"><FONT STYLE="font-size: 10pt">Item 16E.&nbsp;&nbsp;&nbsp;Purchases of Equity Securities by the Issuer and Affiliated Purchasers</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item16e"><FONT STYLE="font-size: 10pt">99</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item16f"><FONT STYLE="font-size: 10pt">Item 16F.&nbsp;&nbsp;&nbsp;Change in Registrant&rsquo;s Certifying Accountant</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item16f"><FONT STYLE="font-size: 10pt">100</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item16g"><FONT STYLE="font-size: 10pt">Item 16G.&nbsp;&nbsp;&nbsp;Corporate Governance</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item16g"><FONT STYLE="font-size: 10pt">100</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item16h"><FONT STYLE="font-size: 10pt">Item 16H: Mine Safety Disclosure</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item16h"><FONT STYLE="font-size: 10pt">101</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#Part3"><FONT STYLE="font-size: 10pt"><B>PART III</B></FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#Part3"><FONT STYLE="font-size: 10pt"><B>102</B></FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item17"><FONT STYLE="font-size: 10pt">Item 17.&nbsp;&nbsp;&nbsp;Financial Statements</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item17"><FONT STYLE="font-size: 10pt">102</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>

<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item18"><FONT STYLE="font-size: 10pt">Item 18.&nbsp;&nbsp;&nbsp;Financial Statements</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item18"><FONT STYLE="font-size: 10pt">102</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>

<TR STYLE="vertical-align: bottom">
    <TD><A HREF="#item19"><FONT STYLE="font-size: 10pt">Item 19.&nbsp;&nbsp;&nbsp;Exhibits</FONT></A></TD>
    <TD STYLE="text-align: right"><A HREF="#item19"><FONT STYLE="font-size: 10pt">102</FONT></A></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><B>CERTAIN TERMS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Grupo Simec, S.A.B. de C.V. is a corporation (<I>sociedad
an&oacute;nima burs&aacute;til de capital variable</I>) organized under the laws of the United Mexican States (&ldquo;Mexico&rdquo;). Unless
the context requires otherwise, when used in this annual report, the terms &ldquo;we,&rdquo; &ldquo;our,&rdquo; &ldquo;the company,&rdquo; &ldquo;our
company&rdquo; and &ldquo;us&rdquo; refer to Grupo Simec, S.A.B. de C.V., together with its consolidated subsidiaries.</P>

<P STYLE="font: 7pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">References in this annual report to &ldquo;U.S. dollars&rdquo;
or &ldquo;U.S.$&rdquo; are to the lawful currency of the United States. References in this annual report to &ldquo;pesos&rdquo; or &ldquo;Ps.&rdquo;
are to the lawful currency of Mexico. References in this annual report to &ldquo;real&rdquo; are to the lawful currency of Brazil. References
to &ldquo;tons&rdquo; in this annual report refer to tons; a metric ton equals 1,000 kilograms or 2,204 pounds. We publish our financial
statements in pesos.</P>

<P STYLE="font: 7pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The terms &ldquo;special bar quality steel&rdquo; or
&ldquo;SBQ steel&rdquo; refer to steel that is hot rolled or cold finished into round square, or hexagonal steel bars that generally contain
higher proportions of alloys than lower quality grades of steel. SBQ steel is produced with precise chemical specifications and generally
is made to order following client specifications.</P>

<P STYLE="font: 7pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">This annual report contains translations of certain
peso amounts to U.S. dollars at specified rates solely for your convenience. These translations do not mean that the peso amounts actually
represent such dollar amounts or could be converted into U.S. dollars at the rate indicated. Unless otherwise indicated, we have translated
these U.S. dollar amounts from pesos at the exchange rate of Ps. 19.9352 per U.S.$1.00, the interbank transactions rate in effect on December
31, 2020. On May 24, 2021, the interbank transactions rate for the peso was Ps. 19.8810 per U.S.$1.00.</P>

<P STYLE="font: 7pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><B>FORWARD LOOKING STATEMENTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">This annual report contains certain statements regarding
our business that may constitute &ldquo;forward looking statements&rdquo; within the meaning of the safe harbor provisions of the U.S. Private
Securities Litigation Reform Act of 1995. When used in this annual report, the words &ldquo;anticipates,&rdquo; &ldquo;plans,&rdquo; &ldquo;believes,&rdquo;
&ldquo;estimates,&rdquo; &ldquo;intends,&rdquo; &ldquo;expects,&rdquo; &ldquo;projects&rdquo; and similar expressions are intended to identify
forward looking statements, although not all forward looking statements contain those words. These statements, including, but not limited
to, our statements regarding the ongoing effects of the coronavirus (COVID-19) pandemic on both our projected customer demand and supply
chain, as well as our operations and financial performance, our strategy for raw material acquisition, products and markets, production
processes and facilities, sales and distribution and exports, growth and other trends in the steel industry and various markets, operations
and liquidity and capital resources, are based on management&rsquo;s beliefs, as well as on assumptions made by, and information currently available
to, management, and involve various risks and uncertainties, some of which are beyond our control. Our actual results could differ materially
from those expressed in any forward looking statement. In light of these risks and uncertainties, we cannot assure you that forward looking
statements will prove to be accurate. Factors that might cause actual results to differ materially from forward looking statements include,
but are not limited to, the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the overall global economic environment and risks associated with the COVID-19 pandemic;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">factors relating to the steel industry (including the cyclicality of the industry, finished product prices, worldwide production capacity, the high degree of competition from Mexican, U.S. and foreign producers and the price of ferrous scrap, iron ore and other raw materials);</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">our inability to operate at high capacity levels;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the costs of compliance with Mexican, Brazilian and U.S. environmental laws;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">future capital expenditures and acquisitions;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">future devaluations of the peso and the real;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the imposition by Mexico and Brazil of foreign exchange controls and price controls;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the influence of economic and market conditions in other countries on Mexican securities; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the factors discussed in Item 3.D &#8211; &ldquo;Risk Factors&rdquo; below.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Forward looking statements speak only as of the date
of this filing, and we undertake no obligation to publicly update or to revise any forward looking statements after the date of this annual
report because of new information, future events or other factors. In light of the risks and uncertainties described above, the forward
looking events and circumstances discussed in this annual report might not occur.</P>


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<P ID="Part1" STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase; color: #010000"><B>PART
I</B></FONT><B><FONT STYLE="text-transform: uppercase">&nbsp;</FONT></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item1" STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 1.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Identity of Directors, Senior Management and Advisers</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item2" STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 2.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Offer Statistics and Expected Timetable</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item3" STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 3.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Key Information</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>A.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Selected Financial Data</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">This annual report includes our consolidated financial
statements as of December 31, 2019 and 2020 and for each of the three years ended December 31, 2018, 2019 and 2020, in accordance with
International Financial Reporting Standards (IFRS), as issued by the International Accounting Standard Board (IASB). We have adjusted
the financial statements of our subsidiaries to conform to IFRS, and we have translated them to Mexican pesos, our reporting currency.
See Note 4 to our consolidated financial statements included elsewhere herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Some of our operations have a different functional
currency than the Mexican peso, our reporting currency. A functional currency is the currency of the primary economic environment of the
foreign operation or, if different, the currency that mainly impacts its cash flows. The U.S. dollar was considered as the functional
currency of all our U.S. subsidiaries and the Brazilian real was considered as the functional currency for all our Brazil plants; therefore,
the financial statements of these subsidiaries were translated into Mexican pesos by applying:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; width: 1in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">The exchange rates at the balance sheet date, to all assets, liabilities and stockholder&rsquo;s equity.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 37.7pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; width: 1in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">The historical exchange rate at revenues, costs and expenses.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Translation differences are carried directly to the
consolidated statements of comprehensive income as other comprehensive income under the caption &ldquo;translation effects of foreign subsidiaries.&rdquo;
Translation differences were carried directly to the consolidated statement of comprehensive income as part of the income of the year
under the caption foreign exchange gain (loss).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The translation effect in the results of operations
for the years ended December 31, 2018, 2019 and 2020 resulted from applying the following exchange rates (peso/dollar) to the active or
passive monetary position in foreign currency:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Year ended</B></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Exchange Rate (pesos to U.S.$1.00)</B></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Change</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">December 31, 2018</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.6566</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">(0.0788)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">December 31, 2019</FONT></TD>
    <TD STYLE="background-color: transparent; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">18.8727</FONT></TD>
    <TD STYLE="background-color: transparent; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">(0.7839)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">December 31, 2020</FONT></TD>
    <TD STYLE="background-color: transparent; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.9352</FONT></TD>
    <TD STYLE="background-color: transparent; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">1.0625</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following tables present the selected consolidated
financial information as of and for each of the periods indicated. The selected financial and operating information as of and for the
years ended December 31, 2016, 2017, 2018,2019 and 2020 set forth below has been derived in part from our consolidated financial statements,
which have been reported on by Marcelo de los Santos y C&iacute;a., S.C. a practice member of Moore Global Network Limited (before Moore
Stephens). The financial and operating information of GV do Brasil Industria e Comercio de A&ccedil;o LTDA, for the years ended December
31, 2016, 2017, 2018, 2019 and 2020, the financial and operating information of GV do Brasil Industria e Comercio de A&ccedil;o LTDA have
been reported by Moore Lima Lucchesi Auditores Independentes (&ldquo;Moore Global&#8211;Lima&rdquo;). The selected financial information
should be read in conjunction with, and is qualified in its entirety by reference to, our consolidated financial statements included elsewhere
herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="11" STYLE="border-bottom: black 1pt solid; padding-right: 1.4pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>As of and for Year Ended December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt; width: 54%">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; width: 7%">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2016</B></P></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; width: 7%">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2017</B></P></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; width: 7%">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2018</B></P></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; width: 7%">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2019 </B></P></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; width: 7%">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2020 </B></P></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; width: 5%">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2020 <SUP>(1)</SUP></B></P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-left: 9pt; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.4pt">&nbsp;</TD>
    <TD COLSPAN="9" STYLE="vertical-align: top; padding-right: 1.4pt; text-align: center"><FONT STYLE="font-size: 8pt">(Millions of pesos, except per share and ADS data <BR>
and operational data)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.4pt; text-align: center"><FONT STYLE="font-size: 8pt">(Millions of U.S. </FONT><BR>
<FONT STYLE="font-size: 8pt">dollars)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt"><B>Selected Consolidated Statements of Comprehensive Income Data:</B></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD></TR>
  </TABLE>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="11" STYLE="border-bottom: black 1pt solid; padding-right: 1.4pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>As of and for Year Ended December 31,</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2016</B></P></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2017</B></P></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2018</B></P></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2019 </B></P></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2020 </B></P></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2020 <SUP>(1)</SUP></B></P></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-left: 9pt; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.4pt">&nbsp;</TD>
    <TD COLSPAN="9" STYLE="vertical-align: top; padding-right: 1.4pt; text-align: center"><FONT STYLE="font-size: 8pt">(Millions of pesos, except per share and ADS data<BR>
 and operational data)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.4pt; text-align: center"><FONT STYLE="font-size: 8pt">(Millions of U.S. </FONT><BR>
<FONT STYLE="font-size: 8pt">dollars)</FONT></TD></TR>

<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 54%; padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Net sales</FONT></TD>
    <TD STYLE="width: 1%; padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="width: 7%; padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">27,516</FONT></TD>
    <TD STYLE="width: 1%; padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="width: 7%; padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">28,700</FONT></TD>
    <TD STYLE="width: 1%; padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="width: 7%; padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">35,678</FONT></TD>
    <TD STYLE="width: 1%; padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="width: 7%; padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">34,171</FONT></TD>
    <TD STYLE="width: 1%; padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="width: 7%; padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">35,869</FONT></TD>
    <TD STYLE="width: 1%; padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="width: 5%; padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,799</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Cost of sales</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">22,776</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">23,994</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">30,563</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">30,067</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">29,212</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,465</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Impairment of property, plant and equipment</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: right">-</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Gross profit (loss)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,740</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,706</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">5,115</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,104</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">6,657</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">334</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Administrative expenses</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">879</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">954</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">923</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,417</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,597</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">101</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Depreciation and amortization</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">398</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">285</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">157</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">220</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">422</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">21</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Other (expense) income, net</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(36)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">7</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">15</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(137)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">547</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">27</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Interest income</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">140</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">252</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">312</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">146</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">108</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">5</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Interest expense</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">40</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">54</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">16</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">55</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">54</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Foreign exchange gain (loss)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,774</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(654)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(147)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(785)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(363)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(18)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Income (loss) before taxes</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">5,301</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3,018</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,199</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,636</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,876</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: right">245</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Income tax expense</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">936</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,123</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">752</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3,276</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,078</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">104</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Net income (loss)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,365</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,895</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3,447</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(1,640)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,798</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">140</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Non-controlling interest income (loss)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,458</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(206)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(4)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(-)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(0)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Controlling interest income (loss)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,907</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,895</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3,653</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(1,636)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,798</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">140</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Net income (loss) per share<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">5.97</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3.84</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">7.46</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(3.52)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">6.04</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">0.30</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Net income (loss) per ADS<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">17.94</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">11.52</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">22.38</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(10.56)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">18.12</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">0.90</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Weighted average shares outstanding (thousands)<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">486,516</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">493,918</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">489,537</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">465,069</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">463,483</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">463,483</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Weighted average ADSs outstanding (thousands)<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">162,172</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">164,639</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">163,179</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">155,023</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">154,494</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">154,494</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt"><B>Selected Consolidated Balance Sheet Data:</B></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Total assets</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">41,880</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">45,977</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">48,854</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">44,015</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">45,504</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,283</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Total short-term liabilities</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">5,738</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">7,480</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">8,992</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">7,286</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">8,427</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">423</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Total long-term liabilities(3)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,910</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,179</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,353</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,118</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,058</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">204</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Total stockholders&rsquo; equity</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">33,232</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">34,318</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">35,509</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">32,610</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">33,019</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,656</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt"><B>Selected Consolidated Statements of Cash Flows Data:</B></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Cash provided by operating activities</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">5,706</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3,184</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3,224</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,043</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3,634</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: right">182</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Cash provided by (used in) financing activities</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">898</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(374)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(2,641)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(211)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(2,086)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: right">(105)</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Cash &nbsp;used in investing activities</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(5,443)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(3,118)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(820)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(107)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">(833)</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: right">(42)</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt"><B>Other Data:</B></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Capital expenditures</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3,100</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3,040</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,994</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,271</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">951</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">48</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Adjusted EBITDA<SUP>(4)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,892</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,933</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">5,147</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3,576</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">6,090</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">305</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Working capital<SUP>(5)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">14,497</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">15,386</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">17,109</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">16,695</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">15,930</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">799</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Depreciation and amortization</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,429</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,466</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,112</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,109</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,452</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">73</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Dividends declared</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">0</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">0</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">0</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">0</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,990</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">100</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt"><B>Operational Data:</B></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">(capacity and production in thousands of tons):</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Annual installed capacity<SUP>(6)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,132</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,001</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,480</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,896</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">5,185</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">N/A</FONT></TD></TR>
  </TABLE>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="11" STYLE="border-bottom: black 1pt solid; padding-right: 1.4pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>As of and for Year Ended December 31,</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt; width: 54%">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; width: 7%">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2016</B></P></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; width: 7%">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2017</B></P></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; width: 7%">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2018</B></P></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; width: 7%">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2019 </B></P></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; width: 7%">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2020 </B></P></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; width: 5%">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2020 <SUP>(1)</SUP></B></P></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-left: 9pt; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.4pt">&nbsp;</TD>
    <TD COLSPAN="9" STYLE="vertical-align: top; padding-right: 1.4pt; text-align: center"><FONT STYLE="font-size: 8pt">(Millions of pesos, except per share and ADS data <BR>
and operational data)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 1.4pt; text-align: center"><FONT STYLE="font-size: 8pt">(Millions of U.S. </FONT><BR>
<FONT STYLE="font-size: 8pt">dollars)</FONT></TD></TR>

<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,495</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,404</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,374</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,294</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,474</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">N/A</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">United States, Canada, Brazil and elsewhere outside Mexico</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">590</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">687</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">818</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,055</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,107</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">N/A</FONT></TD></TR>

<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Total tons shipped</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,085</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,091</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,192</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,349</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,441</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">N/A</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">SBQ steel</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">761</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">733</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">706</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">618</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">616</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">N/A</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Structural and other steel products</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,324</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,358</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,486</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,731</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,825</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">N/A</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Number of employees</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3,973</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">3,767</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,685</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,201</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">4,448</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">N/A</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt"><B>Per Ton Data:</B></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Net sales per ton<SUP>(7)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">13,197</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">13,725</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">16,276</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">14,547</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">14,695</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">737</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Cost of sales per ton<SUP>(7)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">10,924</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">11,475</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">13,943</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">12,800</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">11,967</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">600</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Adjusted EBITDA<SUP>(4) </SUP>per ton<SUP>(7)</SUP></FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,346</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,359</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,348</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">1,522</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">2,495</FONT></TD>
    <TD STYLE="padding-right: 1.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.4pt; text-align: right"><FONT STYLE="font-size: 8pt">125</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 1px; border-bottom: black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="width: 23px; border-bottom: black 1.5pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Peso amounts have been translated into U.S. dollars solely for the convenience of the reader, at the exchange rate of Ps. 19.9352 per U.S.$1.00, the interbank transactions rate in effect on December 31, 2020.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(2)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Our series B shares are listed on the Mexican Stock Exchange, and the ADSs are listed on the New York Stock Exchange. One American depositary share, or &ldquo;ADS,&rdquo; represents three series B shares.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 4px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(3)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Total long-term liabilities include amounts relating to deferred taxes.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(4)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Adjusted EBITDA is not a financial measure computed under U.S. GAAP or IFRS. Adjusted EBITDA is derived from our IFRS financial information and means net income (loss) excluding: (i) depreciation, amortization and impairment expense; (ii) financial income (expense), net (which is composed of net interest expense and foreign exchange gain or loss); (iii) other income (expense); and (iv) income tax expense and employee statutory profit-sharing expense.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in">Adjusted EBITDA does not represent, and should not be considered
as, an alternative to net income, as an indicator of our operating performance, or as an alternative to cash flow as an indicator of liquidity.
You should bear in mind that Adjusted EBITDA is not defined and is not a recognized financial measure under Mexican Financial Reporting
Standards (&ldquo;MFRS&rdquo;), U.S. GAAP or IFRS and that it may be calculated differently by different companies and must be read in conjunction
with the explanations that accompany it. Adjusted EBITDA as presented in this table does not take into account our working capital requirements,
debt service requirements and other commitments.</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in">We believe that Adjusted EBITDA can be useful to facilitate comparisons
of operating performance between periods and with other companies in our industry because it excludes the effect of: (i) depreciation,
amortization and impairment loss, which represents a non-cash charge to earnings; (ii) certain financing costs, which are significantly
affected by external factors, including interest rates and foreign currency exchange rates, which can have little bearing on our operating
performance; (iii) other income (expense) that are non-recurring operations; and (iv) income tax expense and employee statutory profit-sharing
expense. However, Adjusted EBITDA has certain significant limitations, including that it does not include the following items:</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 59px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 4pt"><FONT STYLE="font-size: 8pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 4pt; text-align: justify"><FONT STYLE="font-size: 8pt">taxes, which are a necessary and recurring part of our operations;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 59px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 4pt"><FONT STYLE="font-size: 8pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 4pt; text-align: justify"><FONT STYLE="font-size: 8pt">depreciation, amortization and impairment loss which, because we must utilize property, equipment and other assets in order to generate revenues in our operations, is a necessary and recurring part of our costs;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 59px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 4pt"><FONT STYLE="font-size: 8pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 4pt; text-align: justify"><FONT STYLE="font-size: 8pt">comprehensive cost of financing, which reflects our cost of capital structure and assisted us in generating revenues; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 59px">&nbsp;</TD>
    <TD STYLE="width: 29px; padding-bottom: 4pt"><FONT STYLE="font-size: 8pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 4pt; text-align: justify"><FONT STYLE="font-size: 8pt">other income and expenses that are part of our net income.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in">Adjusted EBITDA should not be considered in isolation or as a
substitute for net income, net cash flow from operating activities or net cash flow from investing and financing activities. Reconciliation
of net income (loss) to Adjusted EBITDA is as follows:</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in">&nbsp;</P>

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    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="22">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Year Ended December
    31,</B></P></TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; padding-left: 9pt; text-align: center; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt"><B>2016</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt"><B>2017</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt"><B>2018</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt"><B>2019</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt"><B>2020</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt"><B>2020<SUP>(1)</SUP></B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="18" STYLE="text-align: center"><FONT STYLE="font-size: 8pt">(millions of pesos)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-size: 8pt">(millions of </FONT><BR>
<FONT STYLE="font-size: 8pt">U.S. dollars)</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 34%; padding-left: 9pt">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Net income (loss)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">4,365</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">1,895</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">3,447</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">(1,640)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">2,798</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">140</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Impairment of property, plant and equipment</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">-</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Depreciation and amortization</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">1,429</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">1,466</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">1,112</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">1,109</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">1,452</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">73</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Other (expense) income</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">(36)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">7</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">15</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">(137)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">547</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">27</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Interest income</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">140</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">252</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">313</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">146</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">108</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">5</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Interest expense</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">40</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">54</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">16</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">55</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">54</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">3</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Foreign exchange gain (loss)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">1,775</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">(654)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">(147)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">(785)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">(363)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">(18)</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Income tax expense</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 8pt">936</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 8pt">1,123</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 8pt">752</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 8pt">3,276</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 8pt">2,078</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 8pt">96</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt; text-indent: -9pt"><FONT STYLE="font-size: 8pt">Adjusted EBITDA</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">4,892</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">4,933</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">5,147</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">3,576</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">6,090</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">305</FONT></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>











<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(5)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Working capital is defined as excess of current assets over current liabilities.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(6)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Installed capacity is determined at December 31 of the relevant year.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(7)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Data in pesos and U.S. dollars, respectively, not in millions.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Exchange Rates</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table sets forth, for the periods indicated,
the high, low, average and period-end free-market exchange rate expressed in Mexican pesos per U.S. dollar. The average annual rates presented
in the following table were calculated by using the average of the exchange rates on the last day of each month during the relevant period.
The data provided in this table is based on noon buying rates published by the U.S. Federal Reserve Board for cable transfers in Mexican
pesos. We have not restated the rates in constant currency units. All amounts are stated in pesos. We make no representation that the
Mexican peso amounts referred to in this annual report could have been or could be converted into U.S. dollars at any particular rate
or at all.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%; padding-right: 5.4pt"><FONT STYLE="font-size: 10pt"><B>Year Ended December 31, </B></FONT></TD>
    <TD STYLE="width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>High</B></P></TD>
    <TD STYLE="width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Low</B></P></TD>
    <TD STYLE="width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Average</B></P></TD>
    <TD STYLE="width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Period End</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">2016</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">20.84</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">17.19</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">18.67</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">20.62</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">2017 </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">21.89</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">17.48</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">18.88</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.64</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">2018</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">20.67</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">17.97</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.22</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.63</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">2019</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">20.12</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">18.76</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.25</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">18.86</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">2020</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">24.85</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">18.57</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">21.50</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.93</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%; padding-right: 5.4pt"><FONT STYLE="font-size: 10pt"><B>Month in 2021</B></FONT></TD>
    <TD STYLE="width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>High</B></P></TD>
    <TD STYLE="width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Low</B></P></TD>
    <TD STYLE="width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Average<SUP>(1)</SUP></B></P></TD>
    <TD STYLE="width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Period End</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">January </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">20.26</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.66</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.94</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">20.26</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">February </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">20.94</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.93</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">20.33</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">20.94</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">March </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">21.45</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">20.44</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">20.75</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">20.44</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">April </FONT></TD>
    <TD STYLE="background-color: white; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">20.34</FONT></TD>
    <TD STYLE="background-color: white; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.81</FONT></TD>
    <TD STYLE="background-color: white; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">20.04</FONT></TD>
    <TD STYLE="background-color: white; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">20.17</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">May (through May 24)</FONT></TD>
    <TD STYLE="background-color: white; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">20.26</FONT></TD>
    <TD STYLE="background-color: white; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.80</FONT></TD>
    <TD STYLE="background-color: white; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.98</FONT></TD>
    <TD STYLE="background-color: white; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">19.94</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px; border-top: black 1.5pt solid; padding-top: 4pt">&nbsp;</TD>
    <TD STYLE="width: 24px; border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD STYLE="border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 8pt">Average of month-end or daily rates, as applicable.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;Except for the period from September through
December 1982, during a liquidity crisis, the Mexican Central Bank has consistently made foreign currency available to Mexican private-sector
entities (such as us) to meet their foreign currency obligations. Nevertheless, in the event of renewed shortages of foreign currency,
we cannot assure you that foreign currency would continue to be available to private-sector companies or that foreign currency needed
by us to service foreign currency obligations or to import goods could be purchased in the open market without substantial additional
cost or at all.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Fluctuations in the exchange rate between the peso
and the U.S. dollar will affect the U.S. dollar value of securities traded on the Mexican Stock Exchange, including our series B shares
and, as a result, will likely affect the market price on the New York Stock Exchange of the ADSs that represent the series B shares. Such
fluctuations will also affect the U.S. dollar conversion by the depositary of any cash dividends paid in pesos on series B shares represented
by ADSs.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT>&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt; color: #010000"><B>B.</B></FONT></TD>
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt"><B>Capitalization and Indebtedness</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 12pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 12pt; padding-left: 12.25pt"><FONT STYLE="font-size: 10pt">Not applicable.</FONT></TD></TR>

<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt; color: #010000"><B>C.</B></FONT></TD>
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt"><B>Reasons for the Offer and Use of Proceeds</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 12pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 12pt; padding-left: 12.25pt"><FONT STYLE="font-size: 10pt">Not applicable.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt; color: #010000"><B>D.</B></FONT></TD>
    <TD STYLE="padding-bottom: 12pt"><FONT STYLE="font-size: 10pt"><B>Risk Factors</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Investing in our series B shares and the ADSs involves
a high degree of risk. You should consider carefully the following risks, as well as all the other information presented in this annual
report, before making an investment decision. Any of the following risks, if they were to occur, could materially and adversely affect
our business, results of operations, prospects and financial condition. Additional risks and uncertainties not currently known to us or
that we currently deem immaterial may also materially and adversely affect our business, results of operations, prospects and financial
condition. In either event, the market price of our series B shares and ADSs could decline significantly, and you could lose all or substantially
all of your investment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Risks Related to Our Business</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Our results of operations are significantly influenced by the cyclical
nature of the steel industry.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The steel industry is highly cyclical and sensitive
to regional and global macroeconomic conditions. Global demand for steel as well as global production capacity levels significantly influence
prices for our products, and changes in global demand or supply for steel in the future will likely impact our results of operations.
Steel prices are sensitive to macroeconomic fluctuations in the global economy, and substantial price decreases during periods of economic
weakness have not always been offset by price increases during periods of economic strength. The steel industry has suffered in the past,
especially during downturn cycles, from substantial over-capacity relative to local demand. Currently, as a result of the increase in
steel production capacity in recent years, there are signs of excess capacity in steel markets, which is impacting the profitability of
the steel industry. Global steel prices recovered in 2016, 2017 and 2018. During 2019, global steel prices decreased, a trend which accelerated
due to the global COVID-19 pandemic, during 2020, pricing levels have started to recover. We cannot give you any assurance as to prices
of steel in the future.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>We may not be able to pass along price increases for raw materials
to our customers to compensate for fluctuations in price and supply.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Prices for raw materials necessary for production of
our steel products have fluctuated significantly in the past and may do so in the future. Significant increases in raw material prices
could adversely affect our gross profit. During periods when prices for scrap metal, iron ore, ferroalloys, coking coal and other raw
materials have increased, our industry has historically sought to maintain profit margins by passing along increased raw material costs
to customers by means of price increases. For example, prices of scrap metal in 2016 increased approximately 2%, in 2017 increased approximately
31%, in 2018 increased approximately 19%, in 2019 decreased approximately 20%, in 2020 increased approximately 9%; while prices of ferroalloys
in 2016 decreased approximately 13%, in 2017 increased approximately 22%, in 2018 increased approximately 10%, in 2019 increased approximately
1% and in 2020 decreased approximately 20%. We may not be able to pass along these and other cost increases in the future and, therefore,
our profitability may be materially and adversely affected. Even when we can successfully increase our prices, interim reductions in profit
margins frequently occur due to a time lag between the increase in raw material prices and the market acceptance of higher selling prices
for finished steel products. We cannot assure you that our customers will agree to pay increased prices for our steel products that compensate
us for increases in our raw material costs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We purchase our raw materials either in the open market
or from certain key suppliers. Both scrap metal and ferroalloy prices are negotiated on a monthly basis with our suppliers and are subject
to market conditions. We cannot assure you that we will be able to continue to find suppliers of these raw materials in the open market,
that the prices of these materials will not increase or that the quality will remain the same. In addition, if any of our key suppliers
fails to deliver or we fail to renew our supply contracts, we could face limited access to some raw materials, or higher costs and delays
resulting from the need to obtain our raw materials requirements from other suppliers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>The inability to use our existing inventory in the future or impairments
in the valuation of our inventory could adversely affect our business.</I></B></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As of December 31, 2020, we had 136,541 metric tons
of coking coal inventory, which is one of the principal raw materials used in blast furnaces. We have not used this raw material in recent
years because our Lorain, Ohio blast furnace facility has been idle since 2008. We intend to start using coking coal as a substitute for
coal in our productive process in our other plants in Mexico and the United States. However, we cannot assure you that we will be able
to effectively utilize such inventory.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have assigned a fair market value of Ps. 953 million
(U.S.$47.8 million) to our coking coal inventory as of December 31, 2020. However, prices for coking coal have fluctuated significantly
in the past and could continue to do so in the future and significant fluctuations in coking coal prices could adversely affect the value
of our existing inventory.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>The energy costs involved in our production processes are subject
to fluctuations that are beyond our control and could significantly increase our costs of production.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Energy costs constitute a significant component of
our costs of operations. Our energy cost was 13% of our manufacturing costs for 2020 compared to 14.3% for 2019, 12.4% for 2018, 13.1%
for 2017, 13.5% for 2016 and 13% for 2015. Our energy costs are driven by the dependence of our production processes on adequate supplies
of electricity and natural gas. A substantial increase in the cost of electricity or natural gas could have a material adverse effect
on our gross profit. In addition, a disruption or curtailment in supply could have a material adverse effect on our production and sales.
Prices for electricity increased approximately 1.5% in 2016, in 2017 increased approximately 22%, in 2018 increased approximately 14%,
in 2019 increased approximately 1% and in 2020 decreased approximately 9.8%; and prices for natural gas increased approximately 8% in
2016, increased approximately 22% in 2017, increased approximately 28% in 2018 and increased approximately 1.8% in 2019 and decreased
approximately 18% in 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We pay special rates to the Mexican federal electricity
commission (<I>Comisi&oacute;n Federal de Electricidad</I> or &ldquo;CFE&rdquo;) for electricity. We also pay special rates to Pemex, Gas
y Petroqu&iacute;mica B&aacute;sica, (&ldquo;PEMEX&rdquo;), the national oil company of Mexico, for natural gas used at our facilities in
Mexico. We cannot assure you that these special rates will continue to be available to us or that these rates may not increase significantly
in the future, particularly in light of recent energy reforms in Mexico. In the United States, we have contracts in place with special
rates from the electric utilities. We cannot assure you that these special rates will continue to be available to us or that these rates
may not increase significantly in the future. In certain deregulated electric markets in the United States, we have third party electric
generation contracts under a fixed price arrangement. These contracts mitigate our price risk for electric generation from the volatility
in the electric markets. In addition, we purchase natural gas from various suppliers in the United States. These purchase prices are generally
established as a function of monthly New York Mercantile Exchange settlement prices. We also contract with different natural gas transportation
and storage companies to deliver the natural gas to our facilities. In addition, we enter into futures contracts to fix and reduce volatility
of natural gas prices both in Mexico and the United States, as appropriate. As of December 31, 2020, we have not entered into derivative
financial instruments in Mexico, the United States or Brazil. We have not always been able to pass the effect of increases in our energy
costs on to our customers and we cannot assure you that we will be able to pass the effect of these increases on to our customers in the
future. We also cannot assure you that we will be able to maintain futures contracts to reduce volatility in natural gas prices. Changes
in the price or supply of electricity or natural gas would materially and adversely affect our business and results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>We face significant competition from other steel producers, which
may adversely affect our profitability and market share.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Competition in the steel industry is intense, which
exerts a downward pressure on prices, and, due to high start-up costs, the economics of operating a steel mill on a continuous basis may
encourage mill operators to establish and maintain high levels of output even in times of low demand, which further decreases prices and
profit margins. The recent trend of consolidation in the global steel industry may further increase competitive pressures on independent
producers of our size, particularly if large steel producers formed through consolidations, which have access to greater resources than
us, adopt predatory pricing strategies that decrease prices and profit margins. If we are unable to remain competitive with these producers,
our profitability and market share would likely be materially and adversely affected.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A number of our competitors in Mexico and the United
States have undertaken modernization and expansion plans, including the installation of production facilities and manufacturing capacity
for certain products that compete with our products. As these producers become more efficient, we will face increased competition from
them and may experience a loss of market share. In each of Mexico and the United States we also face competition from international steel
producers. Increased international competition, especially when combined with excess production capacity, would likely force us to lower
our prices or to offer increased services at a higher cost to us, which could materially reduce our profit margins.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>



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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Competition from other materials could significantly reduce demand
and market prices for steel products.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In many applications, steel competes with other materials
that may be used as steel substitutes, such as aluminum (particularly in the automobile industry), cement, composites, glass, plastic
and wood. Additional substitutes for steel products could significantly reduce demand and market prices for steel products and thereby
affect our results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>A sudden slowdown in consumption in, or increase in exports from,
China could have a significant impact on international steel prices, affecting our profitability.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As demand for steel has surged in China, steel production
capacity in that market has also increased, and China is now the largest worldwide steel producing country, accounting for approximately
half of the worldwide steel production. Due to the size of the Chinese steel market, a slowdown in steel consumption in that market, could
cause a sizable increase in the volume of Chinese steel offered in the international steel markets, exerting a downward pressure on sales
and margins of steel companies operating in other markets and regions, including us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Implementing our growth strategy, which may include additional acquisitions,
may adversely affect our operations.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As part of our growth strategy, we may seek to expand
our existing facilities, build additional plants, acquire additional steel production assets, enter into joint ventures or form strategic
alliances that we expect will expand or complement our existing business. If we undertake any of these transactions, they will likely
involve some or all of the following risks:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">disruption of our ongoing business;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">diversion of our resources and of management&rsquo;s time;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">decreased ability to maintain uniform standards, controls, procedures and policies;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">difficulty managing the operations of a larger company;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">increased likelihood of involvement in labor, commercial or regulatory disputes or litigation related to the new enterprise;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">potential liability to joint venture participants or to third parties;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">difficulty competing for acquisitions and other growth opportunities with companies having greater financial resources; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">difficulty integrating the acquired operations and personnel into our existing business.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We will require significant capital for acquisitions
and other strategic plans, as well as for the maintenance of our facilities and compliance with environmental regulations. We may not
be able to fund our capital requirements from operating cash flow and we may be required to issue additional equity or debt securities
or obtain additional credit facilities, which could result in additional dilution to our shareholders. We cannot assure you that adequate
equity or debt financing would be available to us on favorable terms or at all. If we are unable to fund our capital requirements, we
may not be able to implement our growth strategy.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We intend to continue to pursue a growth strategy,
the success of which will depend in part on our ability to acquire and integrate additional facilities. Some of these acquisitions may
be outside of Mexico and the United States. Acquisitions involve special risks, in addition to those described above, that could adversely
affect our business, financial condition and results of operations, including the assumption of legacy liabilities and the potential loss
of key employees. We cannot assure you that any acquisition we make will not materially and adversely affect us or that any such acquisition
will enhance our business. We are unable to predict the likelihood of any additional acquisitions being proposed or completed in the near
future or the terms of any such acquisitions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>We and our auditors identified material weaknesses in our internal
controls over financial reporting from 2011 through 2018, which resulted in our conducting a thorough review and establishing remedial
measures in 2019.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-right: 0; margin-left: 0">In connection with the preparation
of our financial statements as of and for each of the years ended December 31, 2016, 2017 and 2018, we and our auditors identified material
weaknesses (as defined under standards established by the U.S. Public Company Accounting Oversight Board) in our internal controls over
financial reporting. A material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting
such that there is a reasonable possibility that a material misstatement of our annual or interim financial statements will not be prevented
or detected on a timely basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-right: 0; margin-left: 0">By letter dated February 13,
2017, the Securities and Exchange Commission (the &ldquo;SEC&rdquo;) notified us that the SEC was conducting an informal, and non-public,
inquiry into the Company in connection with our internal controls. After cooperating with the</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">SEC and engaging in a thorough review of our internal
controls, we implemented remedial measures during 2019, and we settled internal controls charges with the SEC on January 29, 2019. We
also agreed to retain an independent consultant and to pay a civil monetary penalty in the amount of U.S.$200,000. Any failure to maintain
the needed improvements in the controls over our financial reporting, or difficulties encountered in the implementation of these improvements
in our controls, could result in a material misstatement in our annual or interim financial statements that would not be prevented or
detected, or could cause us to fail to meet our reporting obligations under applicable securities laws. Any failure to implement improvements
in our internal controls to address the identified weaknesses could result in our incurring substantial liability for not having met our
legal obligation and could also cause investors to lose confidence in our reported financial
information, which could have a material adverse impact on the trading price of our Series B shares or the ADSs.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-right: 0; margin-left: 0">For details about our internal
control deficiencies and remediation, see Items 15.B &ldquo;Controls and Procedures&#8212;Management&rsquo;s Annual Report on Internal Control
Over Financial Reporting &#8211; Material Weaknesses,&rdquo; 15.C &ldquo;Attestation Report of the Independent Registered Public Accounting
Firms&rdquo; and 15.D &ldquo;Changes in Internal Control over Financial Reporting.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Tariffs, anti-dumping and countervailing duty claims imposed in the
future could harm our ability to export our products outside of Mexico, and changes in Mexican tariffs on steel imports could adversely
affect the profitability and market share of our Mexican steel business.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-right: 0; margin-left: 0">International trade-related administrative
proceedings, legal actions and restrictions pose a constant risk for our international operations and sales throughout the world. Countries
may impose restrictive import duties and other restrictions on imports under various national trade laws. The timing and nature of the
imposition of trade-related restrictions potentially affecting our exports are unpredictable. Trade restrictions on our exports could
adversely affect our ability to sell products abroad and, as a result, our profit margins, financial condition and overall business could
suffer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">One significant source of trade restrictions results
from the imposition of &ldquo;antidumping&rdquo; and &ldquo;countervailing&rdquo; duties, as well as &ldquo;safeguard measures.&rdquo; These
duties can severely limit or altogether prevent exports to relevant markets. For example, in October 2014, the United States International
Trade Commission (USITC) determined that the U.S. steel industry was materially injured by imports of steel concrete reinforcing bars
from Mexico that are sold in the United States at less than fair value, and from Turkey, that are subsidized by the government of Turkey.
As a result of the USITC&rsquo;s affirmative determinations, the U.S. Department of Commerce issued an antidumping duty order on imports of
this product from Mexico and a countervailing duty order on imports of this product from Turkey. The U.S. government-imposed tariffs of
66.7% against imports for rebar from Deacero, S.A.P.I de C.V. and us and tariffs of 20.58% for rebar imports from all other producers
in Mexico, which tariffs were rescinded in June 2017. On January 16, 2020, a preliminary dumping rate of 6.75% was imposed on our exports
of rebar to the United States of America; however, this dumping rate decreased to 1.46% following the U.S. Department of Commerce&rsquo;s physical
review carried out at our San Luis Potos&iacute; plant in February 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Many of our products are subject to existing duties,
tariffs, anti-dumping duties and quotas that may limit the quantity of some types of goods that we import into the United States. Furthermore,
certain of our competitors may be better positioned than us to withstand or react to border taxes, tariffs or other restrictions on global
trade and as a result we may lose market share to such competitors. Due to broad uncertainty regarding the timing, content and extent
of any regulatory changes in the U.S. or elsewhere, we cannot predict the impact, if any, that these changes could have to our business,
financial condition and results of operations. See &ldquo;&#8212;Risks Related to Mexico&#8212;Developments in other countries could adversely
affect the Mexican economy, our financial performance and the price of our shares.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>The operation of our facilities depends on good labor relations with
our employees.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As of December 31, 2020, approximately 87% of our non-Mexican
and 44% of our Mexican employees were members of unions. The compensation terms of our labor contracts are adjusted on an annual basis,
and all other terms of the labor contracts are renegotiated every two years. In addition, collective bargaining agreements are typically
negotiated on a facility-by-facility basis for our Mexican facilities. Any failure to reach an agreement on new labor contracts or to
negotiate these labor contracts could result in strikes, boycotts or other labor disruptions. These potential labor disruptions could
have a material and adverse effect on our business. Labor disruptions or significant negotiated wage increases could reduce our sales
or increase our costs, which could in turn have a material adverse effect on our results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Operations at our Lackawanna, New York, facility depend on our continuing
right to use certain property and assets of an adjoining facility and the termination of any such rights would interrupt our operations
and have a material adverse effect on our results of operations and financial condition.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The operations of our Lackawanna facility depend upon
certain service and utility arrangements and understandings with third parties relating to, among other things, our use of industrial
water, compressed air, sanitary sewer and electrical power. We have</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0">entered into a written agreement, subject to automatic
one-year renewals and terminable by either party, for the provision of compressed air to our Lackawanna facility and an option to purchase
the equipment at various times and at stated prices. The water pump that services our plant is located on property owned and maintained
by another third party, which also continues to furnish industrial water to us on a month-to-month basis. The electric system which services
the compressed air equipment, as well as the electric system which services the property on which the compressed air equipment is located,
is routed through our electric meter located at a substation on adjacent property owned by the third party providing the compressed air
to our facility. In the event of a termination of any of our rights, either due to a failure to negotiate a satisfactory outcome with
the third parties providing these services or for any other reason, we could be required to cease all or substantially all of our operations
at the Lackawanna facility. Because we produce certain types of products in our Lackawanna facility that we do not produce in our other
facilities, an interruption of production at our Lackawanna facility would result in a substantial
loss of revenue and could damage our relationships with customers.</P>





<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Our sales in the United States are concentrated and could be significantly
reduced if one of our major customers reduced its purchases of our products or was unable to fulfill its financial obligations to us.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our sales in the United States are concentrated among
a relatively small number of customers. Any of our major customers can stop purchasing our products or significantly reduce their purchases
at any time. During 2020, 2019, 2018, 2017 and 2016, sales to our ten largest customers in the United States accounted for approximately
68%, 65%, 68.4%, 68.7% and 62.1% of our consolidated revenues in the United States, respectively, and approximately 15.5%, 20.8%, 13.8%,
17.7% and 20% of our total consolidated revenues, respectively. A disruption in sales to one or more of our largest customers would adversely
affect our cash flow and results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We cannot assure you that we will be able to maintain
our current level of sales to our largest customers or that we will be able to sell our products to other customers on terms that are
favorable to us or at all. The loss of, or substantial decrease in the amount of purchases by, or a write-off of any significant receivables
from, any of our major customers would materially and adversely affect our business, results of operations, liquidity and financial condition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Unanticipated problems with our manufacturing equipment and facilities
could have an adverse impact on our business.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our capacity to manufacture steel products depends
on the suitable operation of our manufacturing equipment, including blast furnaces, electric arc furnaces, continuous casters, reheating
furnaces and rolling mills. Breakdowns requiring significant time and/or resources to repair, as well as the occurrence of unexpected
adverse events, such as fires, explosions or adverse meteorological conditions, could cause production interruptions that could adversely
affect our results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have not obtained insurance against all risks, and
do not maintain insurance covering losses resulting from catastrophes or business interruptions (such as interruptions attributable to
the COVID-19 pandemic). In the event we are not able to quickly and cost-effectively remedy problems creating any significant interruption
of our manufacturing capabilities, our operations could be adversely affected. In addition, in the event any of our plants were destroyed
or significantly damaged or its production capabilities otherwise significantly decreased, we would likely suffer significant losses,
and capital investments necessary to repair any destroyed or damaged facilities or machinery would adversely affect our profitability,
liquidity and financial condition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>If we are unable to obtain or maintain quality and environmental
management certifications for our facilities, we may lose existing customers and fail to attract new customers.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Most of our automotive parts customers in Mexico and
the United States require that we have ISO 9001, TS 16949 and ISO 14001 certifications. All of the Mexican and U.S. facilities that sell
to automotive parts customers are currently certified, as required. If the foregoing certifications are canceled, approvals are withdrawn
or necessary additional standards are not obtained in a timely fashion, our ability to continue to serve our targeted market, retain our
customers or attract new customers may be impaired. For example, our failure to maintain these certifications could cause customers to
refuse shipments, which could materially and adversely affect our revenues and results of operations. We cannot assure you that we will
be able to maintain these required certifications.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In the SBQ market, all participants must satisfy quality
audits and obtain certifications in order to obtain the status of &ldquo;approved supplier.&rdquo; The automotive industry has put these
stringent conditions in place for the production of auto parts to assure vehicle quality and safety. We are currently an approved supplier
for our automotive parts customers. Maintaining these certifications is key to preserving our market share, because they can be a barrier
to entry in the SBQ market, and we cannot assure you that we will be able to do so.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Failure to comply with environmental laws and regulations may result
in fines, penalties or other significant liabilities or prevent us from operating our facilities.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our operations are subject to a broad range of environmental
laws and regulations governing our impact on air, water, soil and groundwater and exposure to hazardous substances. The costs of complying
with and the imposition of liabilities pursuant to, environmental laws and regulation can be significant. Despite our efforts to comply
with environmental laws and regulations, environmental incidents or events that negatively affect the operations of our facilities may
occur. In addition, we cannot assure you that we will at all times operate in compliance with environmental laws and regulations. If we
fail to comply with these laws and regulations, we may be assessed fines or penalties, be required to make large expenditures to comply
with such laws and regulations, or be forced to shut down non-compliant operations and face lawsuits by third parties. In addition, environmental
laws and regulations are becoming increasingly stringent and it is possible that future laws and regulations may require us to undertake
material environmental compliance expenditures and require modifications in our operations. Furthermore, we need to maintain existing
and obtain future environmental permits in order to operate our facilities. The failure to obtain necessary permits or consents or the
loss of any permits could result in significant fines or penalties or prevent us
from operating our facilities. We may also be subject, from time to time, to legal proceedings brought by private parties or governmental
agencies with respect to environmental matters, including matters involving alleged property damage or personal injury that could result
in significant liability. Certain of our facilities in the United States have been the subject of administrative action by federal, state
and local environmental authorities. See Item 8. &ldquo;Financial Information&#8212;Legal Proceedings.&rdquo;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>





<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Greenhouse gas policies and regulations, particularly any binding
restriction on emissions of greenhouse gases such as carbon dioxide, could negatively impact our steelmaking operations.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our steel making operations in the United States and
in Mexico use electric arc furnaces where carbon dioxide generation is primarily linked to energy use. In the United States, the Environmental
Protection Agency has issued rules imposing inventory and reporting obligations to which some of our facilities are subject, and has also
issued rules that will affect preconstruction permits for our facilities where increases in greenhouse gas pollutants are contemplated.
The U.S. Congress has debated various measures for regulating greenhouse gas emission (such as carbon dioxide) and may enact them in the
future. Such laws and regulations may also result in higher costs for coking coal, natural gas and electricity generated by carbon-based
systems (such as coal-fired electric generating facilities). Such future laws and regulations, whether in the form of a cap-and-trade
emissions permit system, a carbon tax or other regulatory regime may have a negative effect on our operations. Climate change policy is
evolving at regional, national and international levels, and political and economic events may significantly affect the scope and timing
of climate change measures that are ultimately put in place. As signatories to the United Nations Framework Convention on Climate Change
(the &ldquo;UNFCCC&rdquo;), Mexico became subject to the Paris Agreement to fight climate change, which was approved at the 21st session
of the UNFCCC conference in 2015. In August 2017, the U.S. State Department officially informed the United Nations of the United States
withdrawal from the Paris Agreement. As a result, some of our facilities may ultimately be subject to future regional, provincial and/or
federal climate change regulations to manage greenhouse emissions. More stringent greenhouse gas policies and regulations could adversely
affect our business and results of operations. In February 2021 the United States returned to the Paris Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>If we are required to remediate contamination at our facilities,
we may incur significant liabilities.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Certain of our U.S. facilities are currently engaged
in the investigation and/or remediation of environmental contamination. Most of these investigations relate to legacy activities by prior
owners. We may in the future be subject to similar investigations or required to undertake similar remediation measures at other facilities.
We recognize a liability for environmental remediation when it becomes probable that such remediation will be required and the amount
can be reasonably estimated. As estimated costs to remediate change, or when new liabilities become probable, we adjust the record liabilities
accordingly. However, due to the numerous variables associated with the judgments and assumptions that are part of these estimates and
changes in governmental regulations and environmental technologies over time, we cannot assure you that our environmental reserves will
be adequate to cover such liabilities or that our environmental expenditures will not differ significantly from our estimates or materially
increase in the future. Failure to comply with any legal obligations requiring remediation of contamination could result in liabilities,
imposition of cleanup liens and fines, and we could incur large expenditures to bring our facilities into compliance. See Item 8. &ldquo;Financial
Information&#8212;Legal Proceedings.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>We could incur losses due to product liability claims.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We could experience losses from defects or alleged
defects in our steel products that subject us to claims for monetary damages. For example, many of our products are used in automobiles
and it is possible that a defect in a vehicle could result in product liability claims against us. In accordance with normal commercial
sales, some of our products include warranties that they meet certain agreed upon manufacturing specifications. We cannot assure you that
future product liability claims will not be brought against us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Our controlling shareholder, Industrias CH, S.A.B. DE C.V. (&ldquo;Industrias
CH&rdquo;), is able to exert significant influence on our business and policies and its interests may differ from those of other shareholders.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Industrias CH, which is controlled by the chairman
of our board of directors, Rufino Vigil Gonz&aacute;lez, owns approximately 55.3% of our shares and Industrias CH and subsidiaries, 78%.
Industrias CH nominated all current members of our board of directors and can exercise substantial influence and control over our business
and policies, including the timing and payment of dividends. Industrias CH&rsquo;s interests may differ significantly from those of other shareholders.
Furthermore, as a result of Industrias CH&rsquo;s significant equity position, there is currently limited liquidity in our series B shares and
the ADSs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Mr. Sergio Vigil Gonz&aacute;lez is the chief
executive officer of Industrias CH, and he also functions in a senior management role for the Company, although he holds no formal title
at the Company.&nbsp;In this function, Mr. Vigil directs business strategies for the Company, negotiates potential acquisitions and directs
intercompany loans, among other things.&nbsp;Our board of directors is aware of Mr. Vigil&rsquo;s role at the Company, and our board of directors
authorizes him by specific authority as a signatory of the Company. Mr. Vigil is the brother of our controlling shareholder and chairman
of our board of directors, Rufino Vigil Gonz&aacute;lez.&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>We have had a number of related party transactions with our affiliates.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Historically, we have engaged in a number and variety
of transactions with our affiliates, including entities that Industrias CH owns or controls. While we believe that these transactions
were made on terms that were not less favorable to us than those obtainable on an arm&rsquo;s length basis, there was no independent determination
of that fact. We expect that in the future we will continue to enter into transactions with our affiliates, and some of these transactions
may be significant. See Item 7.B &ldquo;Related Party Transactions.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>We depend on our senior management and their unique knowledge of
our business and of the SBQ industry, and we may not be able to replace key executives if they leave.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We depend on the performance of our executive officers
and key employees. Our senior management has significant experience in the steel industry, and the loss of any member of senior management
or our inability to attract and retain additional senior management could materially and adversely affect our business, results of operations,
prospects and financial condition. We believe that the SBQ steel market is a niche market where specific industry experience is key to
success. We depend on the knowledge of our business and the SBQ industry of our senior management team. In addition, we attribute much
of the success of our growth strategy to our ability to retain most of the key senior management personnel of the companies and businesses
that we have acquired. Competition for qualified personnel is significant, and we may not be able to find replacements with sufficient
knowledge of, and experience in, the SBQ industry for our existing senior management or any of these individuals if their services are
no longer available. Our business could be adversely affected if we cannot attract or retain senior management or other necessary personnel.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Our tax liability may increase if the tax laws and regulations in
countries in which we operate change or become subject to adverse interpretations.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Taxes payable by companies in the countries in which
we operate are substantial and include income tax, value-added tax, excise duties, profit taxes, payroll related taxes, property taxes
and other taxes. Tax laws and regulations in some of these countries may be subject to change, varying interpretation and inconsistent
enforcement. Ineffective tax collection systems and continuing budget requirements may increase the likelihood of the imposition of onerous
taxes and penalties which could have a material adverse effect on our financial condition and results of operations. In addition to the
usual tax burden imposed on taxpayers, these conditions create uncertainty as to the tax implications of various business decisions. This
uncertainty could expose us to significant fines and penalties and to enforcement measures despite our best efforts at compliance, and
could result in a greater than expected tax burden. In addition, many of the jurisdictions in which we operate, including Mexico, have
adopted transfer pricing legislation. If tax authorities impose significant additional tax liabilities as a result of transfer pricing
adjustments, it could have a material adverse effect on our financial condition and results of operations. It is possible that tax authorities
in the countries in which we operate will introduce additional tax raising measures. The introduction of any such provisions may affect
our overall tax efficiency and may result in significant additional taxes becoming payable. Any such additional tax exposure could have
a material adverse effect on our financial condition and results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>If we are unable to protect our information systems against data
corruption, cyber-based attacks or network security breaches, our operations could be disrupted.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are increasingly dependent on information technology
networks and systems to process, transmit and store electronic information. In particular, we depend on our information technology infrastructure
for digital marketing activities and electronic communications among us and our clients, suppliers and also among our subsidiaries and
facilities. Security breaches or infrastructure flaws can create system disruptions, shutdowns or unauthorized disclosures of confidential
information. If we are unable to prevent such breaches or flaws, our operations could be disrupted, or we may suffer financial damage
or loss because of lost or misappropriated information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Cyber threats are rapidly evolving and those threats
and the means for obtaining access to information in digital and other storage media are becoming increasingly sophisticated. Cyber threats
and cyber-attackers can be sponsored by countries or sophisticated criminal organizations or be the work of a single &ldquo;hacker&rdquo;
or small groups of &ldquo;hackers.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Insider or employee cyber and security threats are
increasingly a concern for all companies, including ours. Nevertheless, as cyber threats evolve, change and become more difficult to detect
and successfully defend against, one or more cyber-attacks might defeat our or a third-party service provider&rsquo;s security measures in the
future and obtain the personal information of customers or employees. Employee error or other irregularities may also result in a defeat
of security measures and a breach of information systems. Moreover, hardware, software or applications we use may have inherent defects
of design, manufacture or operations or could be inadvertently or intentionally implemented or used in a manner that could compromise
information security. A security breach and loss of information may not be discovered for a significant period of time after it occurs.
While we have no knowledge of a material security breach to date, any compromise of data security could result in a violation of applicable
privacy and other laws or standards, the loss of valuable business data, or a disruption of our business. A security breach involving
the misappropriation, loss or other unauthorized disclosure of sensitive or confidential information could
give rise to unwanted media attention, materially damage to our customer relationships and reputation, and result in fines, fees, or liabilities,
which may not be covered by our insurance policies.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Risks Related to Global Economic Conditions</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>The outbreak of COVID-19 and disruptions in the steel industry have
had, and are expected to continue to have, an adverse effect on our results of operations, financial condition and cash flows.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The ongoing global pandemic resulting from the spread
of COVID-19 has had a significant effect on economies, businesses and individuals around the world. Efforts by governments around the
world, including in the U.S. and Mexico, to contain COVID-19 have involved, among other things, border closings and other significant
travel restrictions; mandatory stay-at-home and work-from-home orders; mandatory business closures; public gathering limitations; and
prolonged quarantines. These efforts and other governmental, business and individual responses to the COVID-19 pandemic have led to significant
disruptions to commerce, supply chains, credit losses, lower consumer demand for goods and services and general uncertainty regarding
the near-term and long-term effects of COVID-19 on the domestic and international economy and on public health. Global steel production
has been and will continue to be affected by volatility in the market due to the ongoing COVID-19 pandemic and uncertainty remains around
the extent and duration of the pandemic, the emergence of new and more contagious variants of the virus and the effectiveness of vaccine
programs. We expect steel consumption in the automotive and construction industries to be lower due to delays and reduced demand for steel
products in North America and globally. These developments and other consequences of the COVID-19 outbreak have and could continue to
materially adversely affect our results of operations, financial condition and cash flows.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On March 31, 2020, the Mexican Ministry of Health published
an Administrative Ruling setting out certain &ldquo;Essential Activities&rdquo; that may continue to operate during the national state of
sanitary emergency. In accordance with the Administrative Ruling and the Ministry of Health&rsquo;s Technical Guidelines issued on April 6,
2020, we determined that our business qualified within the defined &ldquo;Essential Activity&rdquo; list. Similarly, the U.S. Department
of Homeland Security guidance has identified our business as a critical infrastructure industry, essential to the economic prosperity,
security and continuity of the United States. While restrictions continue to relax, we cannot predict the impact of future government
measures on our business during the course of the ongoing pandemic. Although we continued to operate during 2020, we experienced, and
are likely to continue to experience, significant reductions in demand and supply chain disruption. For example, the automotive industry,
which is one of our significant end markets, has been experiencing a significant amount of disruption at a time of declining demand, resulting
in a decline in profitability. We also may experience disruptions to our operations resulting from changes in government policy or guidance,
including restrictions put in place to reduce the rate of infections and hospitalizations; quarantines of employees, customers and suppliers
in areas affected by the COVID-19 outbreak; and closures of businesses or manufacturing facilities that are critical to our business or
our supply chain.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The ongoing COVID-19 pandemic could also adversely
affect our liquidity and ability to raise additional capital. Uncertainty regarding the duration of the COVID-19 pandemic and disruptions
to the steel industry may, for example, adversely affect our ability to raise additional capital, or require additional capital, or require
additional reductions in capital expenditures that are otherwise needed, to support working capital or continuation of our growth strategy.
Additionally, government stimulus programs may not be available to us, our customers or our suppliers, or may prove to be ineffective.
If we are unable to access additional capital at the levels we require, or the cost of credit is greater than expected, it could materially
adversely affect our operating results.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The ongoing COVID-19 pandemic could negatively affect
our internal controls over financial reporting as a portion of our workforce continues to be required to work from home and, therefore,
new processes, procedures, and controls could be required to respond to changes in our business environment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We may be susceptible to increased litigation related
to, among other things, the financial effects of the COVID-19 pandemic on our business, our ability to meet contractual obligations due
to the COVID-19 pandemic, employment practices or policies adopted during the health crisis, or litigation related to individuals contracting
COVID-19 as result of alleged exposures on Company premises.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In addition, the COVID-19 outbreak continues to significantly
increase economic and demand uncertainty. The current outbreak and continued spread of COVID-19 and the emergence of new and more contagious
variants could cause a global recession, which would have a further material adverse effect on our results of operations, financial condition
and cash flows. Global activity levels started to improve during the second half of 2020; however, the full extent to which the COVID-19
outbreak will affect our operations, and the steel industry generally, remains highly uncertain, differs from country to country and will
ultimately depend on future developments which cannot be predicted at this time, including the duration and scope of the restrictions
put in place in different locations to reduce the rate of infections and hospitalizations, the development and spread of variants of COVID-19
and the effectiveness of vaccines as new variants of COVID-19 appear and spread, levels of unemployment, the length of time required for
demand to return and normal economic and operating conditions to resume. While some restrictions were lifted in the second and third quarters
of 2020, new restrictions were implemented in the fourth quarter of 2020 due to second waves and are expected to continue or to be implemented
in the first part of 2021. We cannot predict whether restrictions will be further relaxed, reinstated or made more stringent. The effects
of the COVID-19 pandemic may also have the effect of exacerbating many of the other risks described in this Item 3.D. &ldquo;Risk Factors.&rdquo;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Global economic conditions, such as the financial crisis and economic
recession relating to the COVID-19 pandemic and the financial crisis have in the past, and may continue to, significantly impact our business.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The impact of global economic conditions on the steel
industry may have a significant effect on our business, results of operations and financial condition. The COVID-19 outbreak continues
to affect the countries in which we operate and has significantly impacted our workforce and our operations, including as a result of
government mandates in certain countries to work from home to minimize the spread of the virus and measures we have taken to protect employees
and contain the virus spread among them. In the countries where we have operations and where COVID-19 has been widespread, including our
locations in Mexico, United States and Brazil, our ability to conduct business in those geographies has affected our operational and financial
performance. We have experienced and expect to continue to experience unpredictable production, supply chain or operations interruptions
related to the COVID-19 pandemic that could disrupt supply or delivery of, or demand for, our products in our end-markets. The current
outbreak and continued spread of COVID-19 has significantly increased economic and demand uncertainty, and could cause a global recession,
which would have a further material adverse effect on our results of operations, financial condition and financial condition. Similarly,
the financial crisis that began in the United States in 2008 led to a global recession in which overall economic activity decreased across
the world generally and in North America in particular.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The corresponding reduction in demand across the economy
in general and in the automotive, construction and manufacturing sectors has reduced demand for steel products in North America and globally.
These economic conditions significantly impacted, and will continue to significantly impact, our business and results of operations. Although
demand, production levels and prices in certain segments and markets have recovered and stabilized to a certain degree since the 2008-2009
global recession, and are beginning to show signs of recovery from the COVID-19 pandemic, the extent, timing and duration of the recovery
and potential return to pre-crisis levels remains uncertain. If global macroeconomic conditions deteriorate, however, the outlook for
steel producers would be adversely affected. It is difficult to predict the duration or severity of a new global economic downturn, or
to what extent it will affect us. An unsustainable recovery and persistently weak economic conditions in our key markets could depress
demand for our products and adversely affect our business and results of operations. We sell our products to the automotive and construction-related
industries, both of which reported substantially lower customer demand during and after the latest global recession and have recently
exhibited reduced demand for steel products due to the ongoing COVID-19 pandemic. As a result, our operating levels in recent years declined
compared to pre-recession levels. In 2016, we experienced a reduction in our sales in some of our end-product markets, in 2017 there was
a slight increase in sales to the automotive industry compared to 2016, in 2018 we experienced a slight decrease in our sales to the automotive
industry compared to 2017 and in 2020 and 2019 we experienced a decrease in our sales to the automotive industry compared to 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In addition to slackening demand by end consumers,
we believe that some of our customers continue to experience and may experience in the future difficulty in obtaining credit or maintaining
their ability to qualify for trade credit insurance, resulting in a further reduction in purchases and an increase in our credit risk
exposure. Moreover, if the COVID-19 global economic downturn continues for a prolonged period, or a new global financial crisis occurs,
we may face increased risk of insolvency and other credit related issues of our customers and suppliers, as we faced with our customers
and suppliers particularly in industries that were hard hit by the latest recession, such as automotive, construction and appliance. Also,
there is the possibility that our suppliers may face similar risks. A decrease in available credit may increase the risk of our customers
defaulting on their payment obligations to us and may cause some of our suppliers to be delayed in filling or to be unable to fill our
needs. The impact of global economic conditions on these industries may have a significant effect on our results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Finally, if global economic conditions continue to
deteriorate, we may be required to undertake asset impairments, as we have been required to undertake in the past.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>







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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Because a significant portion of our sales are to the automotive
industry, a decrease in automotive manufacturing could reduce our cash flows and adversely affect our results of operations.</I></B></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Direct sales of our products to automotive assemblers
and manufacturers accounted for approximately 49% of our net sales of our SBQ steel products in 2020. Demand for our products is affected
by, among other things, the relative strength or weakness of the North American automotive industry. Any reduction in vehicles manufactured
in North America, the principal market for Republic&rsquo;s SBQ steel products, has had and will continue to have an adverse effect on our results
of operations. We also sell to independent forgers, components suppliers and steel service centers, all of which sell to the automotive
market as well as other markets. Developments affecting the North American automotive industry, may adversely affect us. Due to the COVID-19
pandemic, chips have been in short supply globally, and this affected our sales to the automotive sector.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Our customers in the automotive industry continually seek to obtain
price reductions from us, which may adversely affect our results of operations.</I></B></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A challenge that we and other suppliers of intermediary
products used in the manufacture of automobiles face is continued price reduction pressure from our customers in the automobile manufacturing
business. Downward pricing pressure has been a characteristic of the automotive industry in recent years and it is migrating
to all our vehicular markets. Virtually all automobile manufacturers have aggressive price reduction initiatives that they impose upon
their suppliers, and such actions are expected to continue in the future. In the face of lower prices to customers, we must continue to
reduce our operating costs in order to maintain profitability. We have taken and continue to take steps to reduce our operating costs
to offset customer price reductions; however, price reductions are adversely affecting our profit margins and are expected to do so in
the future. If we are unable to offset customer price reductions through improved operating efficiencies, new manufacturing processes,
sourcing alternatives, technology enhancements and other cost reduction initiatives, or if we are unable to avoid price reductions from
our customers, our results of operations could be adversely affected.</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Sales may fall as a result of fluctuations in industry inventory
levels.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Inventory levels of steel products held by companies
that purchase our products can vary significantly from period to period. These fluctuations can temporarily affect the demand for our
products, as customers draw from existing inventory during periods of low investment in construction and the other industry sectors that
purchase our products and accumulate inventory during periods of high investment and, as a result, these companies may not purchase additional
steel products or maintain their current purchasing volume. Accordingly, we may not be able to increase or maintain our current levels
of sales volumes or prices.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;<B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Risks Related to Mexico</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Adverse economic conditions in Mexico may adversely affect our financial
performance.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A substantial portion of our operations are conducted
in Mexico and our business is affected by the performance of the Mexican economy. The Mexican economy, as measured by gross domestic product,
was growing until 2019: growing 2.9% in 2016, 2% in 2017 and in 2018, contracted by 0.1% in 2019 and in 2020, contracted by 8.5% (according
to figures of the <I>Instituto Nacional de Estad&iacute;stica y Geograf&iacute;a</I> (INEGI)). Mexico has historically experienced prolonged
periods of economic crises, caused by internal and external factors over which we have no control. Those periods have been characterized
by exchange rate instability, high inflation, high domestic interest rates, changes in oil prices, economic contraction, a reduction of
international capital flows, balance of payment deficits, a reduction of liquidity in the banking sector and high unemployment rates.
Decreases in the growth rate of the Mexican economy, or periods of negative growth, or increases in inflation may result in lower demand
for our products. The Mexican government recently cut spending in response to a downward trend in international crude oil prices, and
it may further cut spending in the future. These cuts could adversely affect the Mexican economy and, consequently, our business, financial
condition, operating results and prospects. We cannot assure you that economic conditions in Mexico will not worsen, or that those conditions
will not have an adverse effect on our financial performance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Political, social and other developments in Mexico could adversely
affect our business.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Political, social and other developments in Mexico
may adversely affect our business. Social unrest, such as strikes, suspension of labor, demonstrations, acts of violence and terrorism
in the Mexican states in which we operate could disrupt our financial performance. Additionally, the Mexican government has exercised,
and continues to exercise, significant influence over the economy. Accordingly, Mexican federal governmental actions and policies concerning
the economy, the regulatory framework, the social or political context, and state-owned and stated controlled entities or industries could
have a significant impact on private sector companies and on market conditions, prices and returns of Mexican securities. In the past,
governmental actions have involved, among other measures, increases in interest rates, changes in tax policies, price controls, currency
devaluations, capital controls and limits on imports.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>










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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>The Mexican government has exercised, and continues to exercise,
significant influence over the Mexican economy.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Mexican federal government has exercised, and continues
to exercise, significant influence over the Mexican economy. Accordingly, Mexican federal governmental actions and policies concerning
the economy, state-owned enterprises and state controlled, funded or influenced financial institutions could have a significant impact
on private sector entities in general and on us in particular, and on market conditions, prices and returns on securities of Mexican companies.
The Mexican federal government occasionally makes significant changes in policies and regulations, and may do so again in the future.
Actions to control inflation and other regulations and policies have involved, among other measures, increases in interest rates, changes
in tax policies, price controls, currency devaluations, capital controls and limits on imports. Tax legislation in Mexico is subject to
continuous change and we cannot assure you whether the Mexican government may maintain existing political, social, economic or other policies,
or whether changes may have a material adverse effect on our financial performance.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Violence in Mexico may adversely impact the Mexican economy and have
a negative effect on our financial performance.</I></B></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Mexican drug related violence and other organized crime
have escalated significantly since 2006, when the Mexican federal government began increasing the use of the army and police to fight
drug trafficking. Drug cartels have carried out attacks largely directed at competing drug cartels and law enforcement agents; however,
they also target companies and their employees, including companies&rsquo; industrial properties, including through extortion, theft from trucks
or industrial sites, kidnapping and other forms of crime and violence. This increase in violence and criminal activity has led to increased
costs for companies in the form of stolen products and added security and insurance. Corruption and links between criminal organizations
and authorities also create conditions that affect our business operations, as well as extortion and other acts of intimidation, which
may have the effect of limiting the level of action taken by federal and local governments in response to such criminal activity. We cannot
assure you that the levels of violent crime in Mexico, over which we have no control, will not have an adverse effect on the country&rsquo;s
economy and, as a result, on our financial performance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Depreciation of the Mexican peso relative to the U.S. dollar could
adversely affect our financial performance.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The peso historically has been subject to significant
depreciation against the U.S. dollar. Depreciation of the Mexican peso relative to the U.S. dollar decreases a portion of our revenues
in U.S. dollar terms, as well as increases the cost of a portion of the raw materials we require for production and any debt obligations
denominated in U.S. dollars, and thereby may negatively affect our results of operations. The Mexican Central Bank may from time to time
participate in the foreign exchange market to minimize volatility and support an orderly market. The Mexican Central Bank and the Mexican
government have also promoted market-based mechanisms for stabilizing foreign exchange rates and providing liquidity to the exchange market,
such as using over-the-counter derivatives contracts and publicly-traded futures contracts on the Chicago Mercantile Exchange. However,
the peso is currently subject to significant fluctuations against the U.S. dollar and may be subject to such fluctuations in the future.
Since the second half of 2008, the value of the Mexican peso relative to the U.S. dollar has fluctuated significantly. According to the
U.S. Federal Reserve Board, during this period the exchange rate registered a low of Ps. 9.91 to U.S.$1.00 on August 5, 2008, and a high
of Ps. 21.89 to U.S.$1.00 on January 19, 2017. In 2018, the exchange rate registered a low of Ps. 17.98 to U.S.$1.00 and a high of Ps.
20.72 to U.S.$1.00. In 2019, the exchange rate registered a low of Ps. 18.76 to U.S.$1.00 and a high of Ps. 20.12 to U.S.$1.00. In 2020,
the exchange rate registered a low of Ps.18.57 to U.S. $1.00 and a high of Ps. 24.86.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A severe depreciation of the Mexican peso may also
result in disruption of the international foreign exchange markets and may limit our ability to transfer and to convert Mexican pesos
into U.S. dollars and other currencies. While the Mexican government does not currently restrict, and since 1982 has not restricted the
right or ability of Mexican or foreign persons or entities to convert Mexican pesos into U.S. dollars or to transfer other currencies
out of Mexico, the Mexican government could impose restrictive exchange rate policies in the future.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Currency fluctuations or restrictions on transfer of
funds outside Mexico may have an adverse effect on our financial performance, and could adversely affect the U.S. dollar value of the
price of our Series B shares and the ADSs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On February 17, 2016, the Mexican Central Bank increased
the reference rate from 3.25% to 3.75% and has been increasing the reference rate regularly since then, up to 8.25% in March 2019, then
back down to 4% as of April 23, 2021. We cannot assure you that, as a result of future increases by U.S. Federal Reserve of the target
range for the federal funds rate in the United States, the Mexican economy or the value of securities issued by Mexican companies will
not be affected, including as a result of any precipitous unwinding of investments in emerging markets, depreciations and increased volatility
in the value of their currency and higher interest rates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>High inflation rates in Mexico may affect demand for our products
and result in cost increases.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Mexico has historically experienced high annual rates
of inflation. The annual rate of inflation, as measured by changes in the Mexican national consumer price index (<I>&Iacute;ndice Nacional
de Precios al Consumidor</I>) published by the INEGI was 3.4% for 2016, 6.8% for 2017, 4.8% for 2018, 2.8% for 2019 and 3.2% for 2020.
High inflation rates could adversely affect our business and results of operations by reducing consumer purchasing power, thereby adversely
affecting demand for our products, increasing certain costs beyond levels that we could pass on to consumers, and by decreasing the benefit
to us of revenues earned if the inflation rate exceeds the growth in our pricing levels.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Developments in other countries could adversely affect the Mexican
economy, our financial performance and the price of our shares.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Mexican economy and the market value of
Mexican companies may be, to varying degrees, affected by economic and market conditions globally, in other emerging market
countries and major trading partners, in particular the United States. Although economic conditions in other countries may differ
significantly from economic conditions in Mexico, investors&rsquo; reactions to adverse developments in other countries may have an
adverse effect on the market value of securities of Mexican issuers or of Mexican assets. In recent years, for example, prices of
both Mexican debt securities and equity securities decreased substantially as a result of developments in Russia, Asia, Europe and
Brazil. Also, credit issues in the United States have in the past resulted in significant fluctuations in global financial markets,
including Mexico.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In addition, in recent years economic conditions in
Mexico have become increasingly correlated with economic conditions in the United States as a result of NAFTA, increased economic activity
between the two countries, and the remittance of funds from Mexican immigrants working in the United States to Mexican residents.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Moreover, the debt crisis in the European Union, changes
in Chinese exchange rate policy, continuing concerns regarding the slowdown of the Chinese economy, terrorist attacks and sharp declines
in the price of crude oil, may also affect the global and Mexican economies. We cannot assure you that events in other emerging market
countries, in the United States or elsewhere will not adversely affect our financial performance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>We could be adversely affected by violations of the Mexican Federal
Anticorruption Law in Public Contracting, the U.S. Foreign Corrupt Practices Act and similar worldwide anti-bribery laws.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in">The Mexican Federal Anticorruption Law (<I>Ley Federal
de Anticorrupci&oacute;n en Contrataciones P&uacute;blicas</I>), the U.S. Foreign Corrupt Practices Act and similar worldwide anti-bribery
laws generally prohibit companies and their intermediaries from making improper payments to government officials and other persons for
the purpose of obtaining or retaining business. There can be no assurance that our internal control policies and procedures will protect
us from reckless or criminal acts committed by our employees or agents. Violations of these laws, or allegations of such violations, could
disrupt our business and could have an adverse effect on our business, financial condition and results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Our financial statements are prepared in accordance with IFRS and
therefore are not directly comparable to financial statements of other companies prepared under U.S. GAAP or other accounting principles.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">All Mexican companies listed on the Mexican Stock Exchange
must prepare their financial statements in accordance with IFRS which differs in certain significant respects from U.S. GAAP. Items on
the financial statements of a company prepared in accordance with IFRS may not reflect its financial position or results of operations
in the way they would be reflected had such financial statements been prepared in accordance with U.S. GAAP. Accordingly, Mexican financial
statements and reported earnings are likely to differ from those of companies in other countries in this and other respects.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Mexico has different corporate disclosure and accounting standards
than those in the United States and other countries.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A principal objective of the securities laws of the
United States, Mexico and other countries is to promote full and fair disclosure of all material corporate information, including accounting
information. However, there may be different or less publicly available information about issuers of securities in Mexico than is regularly
made available by public companies in countries with more highly developed capital markets, including the United States. The disclosure
standards imposed by the Mexican Stock Exchange may be different than those imposed by securities exchanges in other countries or regions
such as the United States. As a foreign private issuer, we are not subject to U.S. proxy rules and are exempt from certain reports under
the U.S. Securities Exchange Act of 1934 (the &ldquo;Exchange Act&rdquo;), as we are not required to file annual, quarterly and current
reports and financial statements with the SEC as frequently or as promptly as U.S. domestic reporting companies whose securities are registered
under the Exchange Act. These exemptions and leniencies will reduce the frequency and scope of information and protections available to
you in comparison to those applicable to a U.S. domestic reporting company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Risks Related to Brazil</B></P>

&nbsp;
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Brazilian political and economic conditions, and the Brazilian government&rsquo;s
economic and other policies, may negatively affect our business, operations and financial condition.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Brazilian economy has been characterized by frequent
and occasionally extensive intervention by the Brazilian government and unstable economic cycles. The Brazilian government has often changed
monetary, taxation, credit, tariff and other policies to influence the course of Brazil&rsquo;s economy. The Brazilian government&rsquo;s actions
to control inflation and implement other policies have at times involved wage and price controls, blocking access to bank accounts, imposing
capital controls and limiting imports into Brazil.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our results of operations and financial condition may
be adversely affected by factors such as:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">fluctuations in exchange rates;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">exchange control policies;</FONT></TD></TR>
  </TABLE>




<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">interest rates;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">inflation;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">tax policies;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">expansion or contraction of the Brazilian economy, as measured by rates of growth in gross domestic product (&ldquo;GDP&rdquo;);</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">changes in labor regulation;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">energy shortages;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the Brazilian government&rsquo;s response to the COVID-19 pandemic and, among other things, its impacts on water consumption, labor laws and other regulations affecting our industry;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">social and political instability;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">liquidity of domestic capital and lending markets; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">other political, diplomatic, social and economic developments in or affecting Brazil.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Brazilian markets have been experiencing heightened
volatility due to the uncertainties derived from various ongoing investigations into allegations of money laundering and corruption, including
the largest such investigation, known as <I>Lava Jato</I>, which are being conducted by the Office of the Brazilian Federal Prosecutor
and other Brazilian public entities, and their impact on the Brazilian economy and political environment. Members of the Brazilian federal
government and of the legislative branch, as well as senior officers of the state-owned oil company Petr&oacute;leo Brasileiro S.A. (Petrobras),
have faced allegations of political corruption, resulting in the arrest or resignation of a number of senior politicians and officers
of the major state-owned companies in Brazil and across Latin America.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The eventual outcome of these investigations and proceedings
is uncertain, but they have adversely affected and we expect that they will continue to adversely affect the Brazilian markets. We cannot
predict whether the allegations or proceedings will lead to further political and economic instability or whether new allegations against
government officials or other companies in Brazil will arise in the future. In addition, we can neither predict the outcome of any such
allegations and proceedings nor their effect on the Brazilian economy.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Brazil has experienced extremely high rates of inflation
in the past and has therefore implemented monetary policies that have resulted in one of the highest interest rates in the world. According
to the National Extended Consumer Price Index (<I>&Iacute;ndice Nacional de Pre&ccedil;os ao Consumidor Amplo</I>), published by the IBGE,
the Brazilian price inflation rates were 6.3% in 2016, 2.9% in 2017, 3.8% in 2018, 4.3% in 2019 and 4.5% in 2020. Brazil may experience
substantial increases in inflation rates in future periods.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Brazilian currency has been historically volatile
and has been devalued frequently over the past three decades. Throughout this period, the Brazilian government has implemented various
economic plans and used various exchange rate policies, including sudden devaluations, periodic mini-devaluations (during which the frequency
of adjustments has ranged from daily to monthly), exchange controls, dual exchange rate markets and a floating exchange rate system. Although
long-term depreciation of the</P>



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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">real is generally linked to the rate of inflation in Brazil, depreciation
of the real occurring over shorter periods of time has resulted in significant variations in the exchange rate between the real, the U.S.
dollar and other currencies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On September 24, 2015, the Brazilian real fell to the
lowest level since the introduction of the currency, at R$4.1949 per U.S.$1.00. In 2015, the Brazilian real depreciated 45%, reaching
R$3.9048 per U.S.$1.00 on December 31, 2015. Conversely, in 2016, the Brazilian real went from R$4.0387 per U.S.$1.00 at the beginning
of the year to R$3.2591 per U.S.$1.00 on December 31, 2016, corresponding to a 19.3% appreciation against the U.S. dollar. In 2017, the
Brazilian real went from R$3.2591 per U.S.$1.00 at the beginning of the year to R$3.3080 per U.S.$1.00 on December 31, 2017, corresponding
to a depreciation of 1.5% against the U.S. dollar. In 2018, the Brazilian real went from R$3.3080 per U.S.$1.00 at the beginning of the
year to R$3.8748 per U.S.$1.00 on December 31, 2018, corresponding to a depreciation of 17.1% against the U.S. dollar. In 2019, the Brazilian
real went from R$3.8748 per U.S.$1.00 at the beginning of the year to R$4.0307 per U.S.$1.00 on December 31, 2019, corresponding to a
depreciation of 4% against the U.S. dollar. In 2020, the Brazilian real went from R$4.0307 per U.S. $1-00 on December 31, 2019 to R$5.1942
per U.S. $1.00 on December 31, 2020, corresponding to a depreciation of 29% against the U.S. dollar. There can be no assurance that the
Brazilian real will not depreciate or appreciate further against the U.S. dollar.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Brazil&rsquo;s GDP recorded a 3.2% increase in
2020&rsquo;s fourth quarter compared with the third quarter, for a total of R$ 7.4 trillions. Although, the year closed with a 4.1%
loss, mainly from the Covid impact in the economy. This has been the largest annual loss since 1996. This data was issued on April
3, 2021 by the Instituto Brasile&ntilde;o de Geograf&iacute;a y Estad&iacute;stica (IBGE). According to Refinitiv projections,
Brazil&rsquo;s GDP was expected to grow 2.8% in the last quarter of 2020, compared with the previous quarter. The expected forecast
was a GDP fall of 1.5% compared with the same quarter of 2019, the actual fall was of 1.1%.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The GDP fall in 2020, interrupted a 3 consecutive year
growth from 2017 to 2019, when it accumulated a 4.6% growth. GDP per capita reached R$ 35,172 last year, a record loss of 4.8%. This loss
is the effect of the Covid pandemic when several economic activities were partially or totally shut down to control the virus from spreading.
Even with social distancing measures relaxing, many people are still afraid to consume, especially services that could cause overcrowding.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2020, services contracted by 4.5% and industry by
3.5%. Together, these two sectors amounted to 95% of the economy. Only the agricultural sector grew by 2.0%. The loss of 3.5% in the industry
sector was led by the construction industry, which decreased by 7.0% after a 1.5% growth in 2019. Manufacturing companies also contracted
(a decrease of -4.35%), mainly due to a decrease in the manufacturing of motor vehicles, other transport equipment, clothing and metallurgy.
Electricity, gas, water, sewerage and waste management activities fell by 0.4%. Extractive industries however grew by 1.3% due to the
increase in oil and gas production that offset the fall in iron ore extraction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The OECD (Organization for Economic Cooperation and
Development) improved Brazil&rsquo;s growth projection for 2021. It forecasts a 3.7% increase in economic activity for 2021. Previously,
the OECD forecast a 2.6% growth rate (1.1% less than their most recent forecast).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">External factors have impacted the economic performance,
among them the coronovirus pandemic and foreign policy matters. For example, last year, the growth forecast was 2.3% at the beginning
of the year, but the shock brought by the coronavirus pandemic negatively impacted the economy. Brazil&rsquo;s GDP loss for 2020 is 4.26%.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The unemployment rate reached 14.6% in the third quarter
of 2020, the highest ever recorded by the IBGE (Instituto Brasile&ntilde;o de Geograf&iacute;a y Estad&iacute;stica) since 2012 when records
began. During 2020, with emergency aid of R $600, these rates reached 2.4% and 18.3%, respectively. Before the coronavirus pandemic, the
rates were 6.5% and 24.5%. In other words, early next year, the situation will be even worse than the pre-pandemic. Next year, we will
probably have a massive revenue loss with the end of the emergency aid and part of the middle class&rsquo; savings already having been
spent. We expect to see family consumption decreasing, affecting the housing sector, our main sales sector.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Before the coronavirus pandemic, the government&rsquo;s
plan to present a &ldquo;credible strategy&rdquo; of fiscal rebalancing was based on the approval of a series of reforms. Among them are
administrative reforms (which will reorganize the civil service), tax reforms, the Emergency PEC (Constitutional Amendment Proposal),
activating a series of triggers to reduce expenses to allow the maintenance of the spending ceiling; and the Federative Pact PEC (which
will reorganize the Union, States and Municipalities). Further, the Brazilian government enters 2021 with tense relations with the United
States, China, Argentina and the European Union. Together, these four destinations accounted for 61% of Brazilian exports in 2020. The
troubled relations with the United States and Europe is the environmental agenda.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">We are not able to fully estimate the impact of global and Brazilian political
and macroeconomic developments on our business. Recent economic and political instability has led to a negative perception of the Brazilian
economy and increased volatility in the Brazilian markets, which also may adversely affect our business. Any continued economic instability
and political uncertainty may materially adversely affect our business, results of operations, financial condition and prospects.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
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  <TR STYLE="vertical-align: top">
    <TD ID="item4" STYLE="width: 48px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 4.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Information on the Company</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>A.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>History and Development of the Company</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Overview</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are a diversified manufacturer, processor and distributor
of SBQ steel and structural steel products with production and commercial operations in the United States, Mexico and Brazil. We believe
that, in 2016, 2017, 2018, 2019 and 2020, we were an important producer of SBQ products in both the United States and Mexico, in each
case in terms of shipped volume. We also believe that in 2016, 2017, 2018, 2019 and 2020, we were an important producer of structural
and light structural steel products in Mexico in terms of shipped volume.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our SBQ products are used across a broad range of highly
engineered end-user applications, including axles, hubs and crankshafts for automobiles and light trucks, machine tools and off-highway
equipment. Our structural steel products are mainly used in the non-residential construction market and other construction applications.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We focus on the Mexican and U.S. specialty steel
markets by providing high value-added products and services from our strategically located plants. The quality of our products and
services, together with cost benefits generated by our facility locations, has allowed us to develop long standing relationships
with many of our SBQ clients, which include Mexico and U.S.-based automotive and industrial equipment manufacturers and their
suppliers. In addition, our facilities located in the North West and Central parts of Mexico allow us to serve the structural steel
and construction markets in those regions and South West California with an advantage in the cost of freight over competitors which
do not have production facilities in such regions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;Our legal name is Grupo Simec, S.A.B. de C.V.
and our commercial name for advertising and publicity purposes is Simec. We are a <I>sociedad an&oacute;nima burs&aacute;til de capital
variable</I>, organized under the laws of Mexico. We are domiciled in the city of Guadalajara, Jalisco, and our principal administrative
office is located at Calzada L&aacute;zaro C&aacute;rdenas 601, Guadalajara, Jalisco, Mexico 44440. Our telephone number is +52-33-3770-6700.
The address of our website is www.gsimec.com.mx.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The SEC maintains a website (http://www.sec.gov), which
contains reports, information statements and other information regarding issuers that file electronically with the SEC.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Our History</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our steel operations commenced in 1969 when a group
of families from Guadalajara, Jalisco, formed Compa&ntilde;&iacute;a Sider&uacute;rgica de Guadalajara, S.A. de C.V. (&ldquo;CSG&rdquo;),
a mini-mill steel company. In 1980, Grupo Sidek, S.A. de C.V. (&ldquo;Sidek&rdquo;), our former parent company, was incorporated and became
the holding company of CSG. In 1990, Sidek consolidated its steel and aluminum operations into a separate subsidiary, Grupo Simec, S.A.
de C.V., a Mexican corporation with limited liability, organized under the laws of Mexico.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In March 2001, Sidek consummated the sale of its entire
approximate 62% controlling interest in our company to Industrias CH. Industrias CH subsequently increased its equity position in us through
various conversions of debt to equity and capital contributions and currently holds, together with its direct, wholly-owned subsidiaries,
approximately 82.5% of our series B shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In August 2004, we acquired the Mexican steel-making
facilities of Industrias Ferricas del Norte S.A. (Corporacion Sidenor of Spain, or &ldquo;Grupo Sidenor&rdquo;) located in Apizaco, Tlaxcala
and Cholula, Puebla. We refer to this acquisition as the &ldquo;Atlax Acquisition.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In July 2005, we and Industrias CH acquired 100% of
the capital stock of Republic, a U.S. producer of SBQ steel. We acquired 50.2% of Republic&rsquo;s stock through our majority owned subsidiary,
SimRep, and Industrias CH purchased the remaining 49.8% through SimRep.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On May 30, 2008, we acquired Aceros DM and certain
affiliated companies (&ldquo;Grupo San&rdquo;), a long products steel mini-mill and the second-largest corrugated rebar producer in Mexico.
Grupo San&rsquo;s operations are based in San Luis Potos&iacute;, Mexico. Its plants have a production capacity of 700 thousand tons of finished
products annually.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On September 3, 2010, we formed a Brazilian entity
denominated GV do Brazil Ind&uacute;stria e Com&eacute;rcio de A&ccedil;o Ltda. On August 5, 2011, we acquired 1,300,000 square meters
of land on Pindamonhangaba, S&atilde;o Paulo State, Brazil, for the construction of a new steel facility. In November 2015, our steel
plant in Brazil started operations. This facility has a production capacity of 450,000 tons of finished goods of rebar and wire, and 800
employees.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On January 16, 2015, we entered into a cooperation
agreement with the government of the State of Tlaxcala, Mexico, to build a new steel facility on land adjacent to our existing plant in
Tlaxcala with a production capacity of 600,000 tons of bar quality steel (SBQ). We started steelmaking operations at this facility in
July 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On May 1, 2018, one steel mill was acquired in Brazil
from ArcelorMittal, which is located in Cariacica, Espiritu Santo and has a production capacity of 600 thousand tons a year. Another steel
mill is being rented from ArcelorMittal in Itauna, Minas Gerais with a production capacity of 120 thousand tons a year. Upon closing the
transaction, the group significantly increased its participation in the long steel market in Brazil; a confidentiality agreement was signed
for this operation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On January 1, 2019, Grupo Simec, S.A.B. de C.V. increased
its equity position to 99.41% in SimRep Corporation, by acquiring 83,862 ordinary shares, priced at U.S.$3.454 each, as repayment of outstanding
debt, for a total subscription of U.S.$290 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On February 6, 2018, Simec Siderurugicos, S.A. was
incorporated. de C.V., with the following shareholders: Simec International 7, S.A. de C.V. with 49,999 shares and Grupo Simec, S.A.B.
de C.V. 1 Share with a par value of $ 1.00 each share.&#9;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Principal Capital Expenditures</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We continually seek to improve our operating efficiency
and increase sales of our products through capital investments in new equipment and technology. These capital expenditures are financed
primarily with funds that we segregate monthly from the results of operations generated by each facility.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We currently estimate capital expenditures for the
year 2021 will be approximately Ps. 1.368.2 million (U.S.$68.6 million), which consists of Ps. 167.2 million (U.S.$8.4 million) of estimated
capital expenditures in our Republic facilities, Ps. 780 million (U.S.$39.1 million) consisting of capital expenditures in our facilities
in Mexico and Ps. 421 million (U.S.$21.1 million) consisting of capital expenditures in our facilities in Brazil. This estimate is subject
to uncertainty and actual capital expenditures in 2021 may differ significantly from such estimate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2020, we spent Ps. 49.5 million (U.S.$2.5 million)
on capital investments for Republic&rsquo;s facilities, including Ps. 10.8 million (U.S.$0.5 million) at the Lorain, Ohio facility, Ps. 8.6
million (U.S.$0.4 million) at the Lackawanna, New York facility, Ps. 21.5 million (U.S.$1.1 million) at the Canton, Ohio facility and
Ps. 8.6 million (U.S.$0.4 million) at the Massillon, Ohio facility. We spent Ps. 270.2 million (U.S.$13.6 million) on capital improvements
at our facilities in Mexico, including Ps. 180 million (U.S.$9 million) at the Apizaco facility, Ps. 32.2 million (U.S.$1.6 million) at
the Mexicali facility, Ps. 15 million (U.S.$0.7 million) at the Guadalajara facility, and Ps. 43 million (U.S.$2.1 million) at the San
Luis facilities. We also spent Ps. 631.5 million (U.S.$31.6 million) on capital investments at our steel facility in Pindamonhangaba,
Sao Paulo State, Brazil.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;In 2019, we spent Ps. 278.5 million (U.S.$14.7
million) on capital investments for Republic&rsquo;s facilities, including Ps. 47.9 million (U.S.$2.5 million) at the Lorain, Ohio facility,
Ps. 44.1 million (U.S.$2.3 million) at the Lackawanna, New York facility, Ps. 162.1 million (U.S.$8.6 million) at the Canton, Ohio facility,
Ps. 20.5 million (U.S.$1.1 million) at the Solon, Ohio facility, and Ps. 3.9 million (U.S.$0.2 million) at the Massillon, Ohio facility.
We spent Ps. 785.8 million (U.S.$41.6 million) on capital improvements at our facilities in Mexico, including Ps. 427.9 million (U.S.$22.6
million) at the Apizaco facility, Ps. 294.2 million (U.S.$15.6 million) at the Mexicali facility, Ps. 9.3 million (U.S.$0.5 million) at
the Guadalajara facility, and Ps. 54.4 million (U.S.$2.9 million) at the San Luis facilities. We also spent Ps. 207.1 million (U.S.$11
million) on capital investments at our steel facility in Pindamonhangaba, Sao Paulo State, Brazil.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2018, we spent Ps. 433.2 million (U.S.$22.1 million)
on capital investments for Republic&rsquo;s facilities, including Ps. 91.4 million (U.S.$4.7 million) at the Lorain, Ohio facility, Ps. 107.6
million (U.S.$5.5 million) at the Lackawanna, New York facility, Ps. 187 million (U.S.$9.5 million) at the Canton, Ohio facility, Ps.
35.3 million (U.S.$1.8 million) at the Solon, Ohio facility, and Ps. 11.9 million (U.S.$0.6 million) at the Massillon, Ohio facility.
We spent Ps. 1,552.5 million (U.S.$78.9 million) on capital improvements at our facilities in Mexico, including Ps. 1,262.6 million (U.S.$64.2
million) at the Apizaco facility, Ps. 15.9 million (U.S.$0.8 million) at the Mexicali facility, Ps. 168.9 million (U.S.$8.6 million) at
the Guadalajara facility, and Ps. 105.1 million (U.S.$5.3 million) at the San Luis facilities. We also spent Ps. 8.7 million (U.S.$0.4
million) on capital investments at our steel facility in Pindamonhangaba, Sao Paulo State, Brazil.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>B.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Business Overview</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In the United States, Mexico and Brazil, we own and
operate 15 state-of-the-art steel making, processing and/or finishing facilities with a combined annual crude steel installed production
capacity of 4.8 million tons and a combined annual installed rolling capacity of 5.2 million tons. We own both mini-mill and integrated
steel making facilities, which give us the flexibility to optimize our</P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">production and reduce production costs based on the relative prices of
raw materials (e.g., scrap for mini-mills and iron ore for blast furnace).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We currently own and operate:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a mini-mill in Guadalajara, Jalisco, Mexico;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a mini-mill in Mexicali, Baja California Norte, Mexico;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">two mini-mills in Apizaco, Tlaxcala, Mexico;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a cold finishing facility in Cholula, Puebla, Mexico;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">two mini-mills in San Luis Potos&iacute;, San Luis Potos&iacute;, Mexico;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a mini mill in Canton, Ohio, an integrated facility in Lorain, Ohio and value-added rolling and finishing facilities in Lorain and Massillon, Ohio; Lackawanna, New York and Solon, Ohio, all of which we own through our majority-owned subsidiary, Republic, and</FONT></TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a mini-mill and rebar and wire rod rolling mill in Pindamonhangaba, S&atilde;o Paulo (Brazil), a mini-mill in Cariacica, Espirito Santo (Brazil) and we own and operate rolling and finishing facilities in Itauna, Minas Gerais (Brazil).</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2020, we had net sales of Ps. 35.9 billion, gross
profit of Ps. 6.7 billion and net profit of Ps. 2.9 billion. In 2020, approximately 15% of our consolidated sales were in our segment
in the United States, approximately 55% were in our segment in Mexico and approximately 30% were in our segment in Brazil.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Business Strategy</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We seek to further consolidate our position as a leading
producer, processor and distributor of SBQ steel in North America and structural steel in Mexico. We also seek to expand our presence
in the steel industry by identifying and pursuing growth opportunities and value enhancing initiatives. Our strategy includes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Improving our cost structure.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are continually working to reduce our operating
cost and non-operating expenses and plan to continue to do so by reducing overhead expenses and operating costs through sharing best practices
among our operating facilities and maintaining a conservative capital structure.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Focusing on high margin and value-added products.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We prioritize the production of high margin steel products
over volume and utilization levels. We plan to continue to base our production decisions on achieving relatively high margins.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Building on our strong customer relationships.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We intend to strengthen our long-standing customer
relationships by maintaining strong customer service and proactively responding to changing customer needs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Pursuing strategic growth opportunities.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have successfully grown our business by acquiring,
integrating and improving under-performing operations. In addition, we intend to continue to pursue acquisition opportunities that will
allow for disciplined growth of our business and value creation for our shareholders. We also intend to pursue organic growth by reinvesting
the cash generated by our operating activities to expand the capacity and increase the efficiency of our existing facilities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Our Products</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We produce a wide range of value-added SBQ steel, long
steel and medium-sized structural steel products. In our Mexican facilities, we produce I-beams, channels, structural and commercial angles,
hot rolled bars (round, square and hexagonals), flat bars, rebars, cold finished bars and wire rods. In our U.S. facilities, we produce
hot rolled bars, cold finished bars, semi-finished tube</P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">rounds and other semi-finished trade products. In our Brazil facilities,
we produce rebars, I-beams, channels, structural and commercial angles. The following is a description of these products and their main
uses:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>I-beams</I>. I-beams, also known as standard beams, are &ldquo;I&rdquo; form steel structural sections with two equal parallel sides joined together by the center with a transversal section, forming 90&ordm; angles. We produce I-beams in our Mexican and Brazil facilities and they are mainly used by the industrial construction sector as structure supports.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Channels</I>. Channels, also known as U-Beams because of their &ldquo;U&rdquo; form, are steel structural sections with two equal parallel sides joined together by its ends with a transversal section, forming 90&ordm; angles. We produce channels in our Mexican and Brazil facilities, and they are mainly used by industrial construction sector as structure supports and for stocking systems.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Angles</I>. Angles are two equal sided sections joined by their ends with a 90&ordm; angle, in an &ldquo;L&rdquo; form. We produce angles in our Mexican and Brazil facilities, and they are used mainly by the construction and furniture industries as joist structures and framing systems.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Hot rolled bars</I>. Hot rolled bars are round, square and hexagonal steel bars that can be made of special or commodity steel. The construction, auto part and furniture industries mainly use the round and square bars. The hexagonal bars are made of special steel and are mainly used by the hand tool industry. We produce the steel sections in our Mexican and U.S. facilities.</FONT></TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Flat bars</I>. Flat bars are rectangular steel sections that can be made of special or commodity steel. We produce flat bars at our Mexican facilities. The auto part industry mainly uses special steel as springs, and the construction industry uses the commodity steel flat bars as supports.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Rebar</I>. Rebar is reinforced, corrugated round steel bars with sections from 0.375 to 1.5 inches in diameter, and we produced rebar in our Mexican facilities and in our Brazil facilities. Rebar is only used by the construction industry to reinforce concrete. Rebar is considered a commodity product due to its general acceptance by most consumers of industry standard specifications.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Cold-finished bars</I>. Cold-finished bars are round and hexagonal SBQ steel bars transformed through a diameter reduction process. This process consists of (1) reducing the cross-sectional area of a bar by drawing the material through a die without any pre-heating or (2) turning or &ldquo;peeling&rdquo; the surface of the bar. The process changes the mechanical properties of the steel, and the finished product is accurate to size, free from scale with a bright surface finish. We produce these bars in our Mexican and U.S. facilities, primarily to supply the auto part industry.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table sets forth, for the periods indicated,
our sales volume for basic steel products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Steel Product Sales Volume</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Years ended December
    31,</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 8%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2016</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2017</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2018</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2019</B></P></TD>
    <TD STYLE="width: 8%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2020</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">(thousands of tons)</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">I-Beams</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">81.7</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">76.6</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">72.5</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">86.6</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">95.3</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Channels</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">65.8</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">54.3</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">48.7</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">54.3</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">40.0</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Angles<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">182.5</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">155.9</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">156.7</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">217.7</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">281.9</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Hot-rolled bars (round, square and hexagonal rods)</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">600.4</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">560.0</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">564.9</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">534.6</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">535.8</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Flat bar</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">129.7</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">150.0</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">168.7</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">188.4</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">80.3</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Rebar</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">774.6</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">854.9</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">924.2</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1,033.8</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1,100.2</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Cold finished bars</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">163.2</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">149.4</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">151.9</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">131.4</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">185.1</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Other semi-finished trade products<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">10.7</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">8.4</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">14.0</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0.6</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0.0</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Electro-Welded wire mesh</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">22.3</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">18.7</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">18.5</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">14.0</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">18.6</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Wire rod</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">24.8</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">34.9</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">48.7</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">57.9</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">32.3</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Electro-Welded wire mesh panel</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">28.1</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">24.9</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">22.1</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">18.4</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">29.2</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Other</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid">1.1</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid">3.2</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid">0.9</P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid">11.2</P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: Black 1pt solid">42.1</P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-left: 0.25in"><FONT STYLE="font-size: 10pt">Total steel sales</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 2.25pt double">2,084.9</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 2.25pt double">2,091.2</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 2.25pt double">2,191.8</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 2.25pt double">2,348.9</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 2.25pt double">2,440.8</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px; border-top: black 1.5pt solid; padding-top: 4pt">&nbsp;</TD>
    <TD STYLE="width: 24px; border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 10pt">(1)</FONT></TD>
    <TD STYLE="border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 10pt">Includes structural angles and commercial angles.</FONT></TD></TR>

<TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">(2)</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Includes billets and blooms (wide section square and round bars).</FONT></TD></TR>
  </TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Sales and Distribution</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We sell and distribute our steel products throughout
North America. We also export steel products from Mexico to Central and South America and Europe. In 2020, approximately 27% of our steel
product sales in tons represented SBQ steel products, of which we sold 42% to the auto part industry, 23% to service centers and the remaining
35% to other industries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2020, direct sales in tons to the automotive industry
decreased by 43% compared to 2019. In 2019, direct sales in tons to the automotive industry decreased by 13% compared to 2018. In 2018,
direct sales in tons to the automotive industry decreased by 4% compared to 2017. In 2018, 2019 and 2020 sales in tons to the energy sector
accounted for 0.4%, 0% and 0%, respectively, of our sales of SBQ steel products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;The following table sets forth, for the periods
indicated, our product sales as a percentage of our total product sales in tons to Mexico, and to the U.S., Canada, and Brazil and other
countries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Steel Product Sales By Region</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B></B></P>

<TABLE CELLSPACING="0" CELLPADDING="3" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD COLSPAN="6">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Mexico&nbsp;</B></P></TD>
    <TD COLSPAN="5">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>United States, Canada,
    Brazil and Other Countries&nbsp;</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD COLSPAN="11">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Years ended December
    31,&nbsp;</B></P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>2016</B></P></TD>
    <TD STYLE="text-align: center; vertical-align: top">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>2017</B></P></TD>
    <TD STYLE="text-align: center; vertical-align: top">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>2018</B></P></TD>
    <TD STYLE="text-align: center; vertical-align: top">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>2019</B></P></TD>
    <TD STYLE="text-align: center; vertical-align: top">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>2020</B></P></TD>
    <TD COLSPAN="2" STYLE="text-align: center; vertical-align: top">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>2016</B></P></TD>
    <TD STYLE="text-align: center; vertical-align: top">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>2017</B></P></TD>
    <TD STYLE="text-align: center; vertical-align: top">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>2018</B></P></TD>
    <TD STYLE="text-align: center; vertical-align: top">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>2019</B></P></TD>
    <TD STYLE="text-align: center; vertical-align: top">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>2020</B></P></TD></TR>
  <TR>
    <TD STYLE="text-align: left; vertical-align: bottom"><FONT STYLE="font-size: 10pt">I-Beams</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">97%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">98%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">94%</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">82%</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">82%</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;3%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;2%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;6%</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">18%</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">18%</FONT></TD></TR>
  <TR>
    <TD STYLE="text-align: left; vertical-align: bottom"><FONT STYLE="font-size: 10pt">Channels</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">62%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">55%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">56%</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">44%</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">55%</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">38%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">45%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">44%</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">56%</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">45%</FONT></TD></TR>
  <TR>
    <TD STYLE="text-align: left; vertical-align: bottom"><FONT STYLE="font-size: 10pt">Angles</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">84%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">83%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">67%</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">52%</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">37%</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">16%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">17%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">33%</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">48%</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">63%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; white-space: nowrap"><FONT STYLE="font-size: 10pt">Hot-rolled
    bars (round, square and hexagonal rods)</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">42%</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">39%</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">32%</FONT></TD>
    <TD STYLE="text-align: right"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font-size: 10pt">38%</FONT></P></TD>
    <TD STYLE="text-align: right"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font-size: 10pt">48%</FONT></P></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">58%</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">61%</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">68%</FONT></TD>
    <TD STYLE="text-align: right"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font-size: 10pt">62%</FONT></P></TD>
    <TD STYLE="text-align: right"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font-size: 10pt">52%</FONT></P></TD></TR>
  <TR>
    <TD STYLE="text-align: left; vertical-align: bottom"><FONT STYLE="font-size: 10pt">Flat bar</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">95%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">96%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">68%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">61%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">72%</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">5%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">4%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">32%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">39%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">28%</FONT></TD></TR>
  <TR>
    <TD STYLE="text-align: left; vertical-align: bottom"><FONT STYLE="font-size: 10pt">Rebar</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">75%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">63%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">67%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">56%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">50%</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;25%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">37%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">33%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">44%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">50%</FONT></TD></TR>
  <TR>
    <TD STYLE="text-align: left; vertical-align: bottom"><FONT STYLE="font-size: 10pt">Cold drawn finished bars</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">73%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">73%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">77%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">76%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">46%</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">27%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">27%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">23%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">24%&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">54%&nbsp;</FONT></TD></TR>
  <TR>
    <TD STYLE="text-align: left; vertical-align: bottom"><FONT STYLE="font-size: 10pt">Other semi-finished trade products</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">100%&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">100%&nbsp;</FONT></TD></TR>
  <TR>
    <TD STYLE="text-align: left; vertical-align: bottom"><FONT STYLE="font-size: 10pt">Electro-Welded wire mesh</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD></TR>
  <TR>
    <TD STYLE="text-align: left; vertical-align: bottom"><FONT STYLE="font-size: 10pt">Wire rod</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">96%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">89%</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;4%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">11%</FONT></TD></TR>
  <TR>
    <TD STYLE="text-align: left; vertical-align: bottom"><FONT STYLE="font-size: 10pt">Electro-Welded wire mesh panel</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">100%</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD></TR>
  <TR>
    <TD STYLE="text-align: left; vertical-align: bottom"><FONT STYLE="font-size: 10pt">Other</FONT></TD>
    <TD STYLE="text-align: right; vertical-align: top">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">76%</P></TD>
    <TD STYLE="text-align: right; vertical-align: top">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&mdash;</P></TD>
    <TD STYLE="text-align: right; vertical-align: top">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">75%</P></TD>
    <TD STYLE="text-align: right; vertical-align: top">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">0%</P></TD>
    <TD STYLE="text-align: right; vertical-align: top">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">0%&nbsp;</P></TD>
    <TD COLSPAN="2" STYLE="text-align: right; vertical-align: top">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">24%</P></TD>
    <TD STYLE="text-align: right; vertical-align: top">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">100%</P></TD>
    <TD STYLE="text-align: right; vertical-align: top">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">25%</P></TD>
    <TD STYLE="text-align: right; vertical-align: top">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">100%</P></TD>
    <TD STYLE="text-align: right; vertical-align: top">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">100%&nbsp;</P></TD></TR>
  <TR>
    <TD STYLE="text-align: left; vertical-align: bottom"><FONT STYLE="font-size: 10pt">Total (weighted average)</FONT></TD>
    <TD STYLE="text-align: right; vertical-align: top">
    <P STYLE="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">68%</P></TD>
    <TD STYLE="text-align: right; vertical-align: top">
    <P STYLE="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">63%</P></TD>
    <TD STYLE="text-align: right; vertical-align: top">
    <P STYLE="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">60%</P></TD>
    <TD STYLE="text-align: right; vertical-align: top">
    <P STYLE="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">55%</P></TD>
    <TD STYLE="text-align: right; vertical-align: top">
    <P STYLE="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">51%&nbsp;</P></TD>
    <TD COLSPAN="2" STYLE="text-align: right; vertical-align: top">
    <P STYLE="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">32%</P></TD>
    <TD STYLE="text-align: right; vertical-align: top">
    <P STYLE="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">37%</P></TD>
    <TD STYLE="text-align: right; vertical-align: top">
    <P STYLE="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">40%</P></TD>
    <TD STYLE="text-align: right; vertical-align: top">
    <P STYLE="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">45%</P></TD>
    <TD STYLE="text-align: right; vertical-align: top">
    <P STYLE="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">49%&nbsp;</P></TD></TR>
  <TR>
    <TD STYLE="text-align: left; width: 43%">&nbsp;</TD>
    <TD STYLE="width: 6%">&nbsp;</TD>
    <TD STYLE="width: 6%">&nbsp;</TD>
    <TD STYLE="width: 6%">&nbsp;</TD>
    <TD STYLE="width: 6%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 5%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 6%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 6%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 6%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 5%; text-align: center">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>









<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">During 2020, approximately 15% of our sales by volume
came from the U.S. segment, with almost 100% of such sales representing SBQ product and 30% of our sales by volume came from the Brazil
segment. The Mexican segment represents approximately 55% of our sales by volume, with SBQ products representing approximately 25% of
such sales and the remainder representing commercial steel products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">During 2020, approximately 60% of our sales in the
United States and Canadian markets came from contractual long-term agreements that establish minimum quantities and prices, which are
adjustable based on fluctuations of prices of key production materials. The remainder of our sales in the United States and Canadian markets
were spot sales either directly to end customers through our sales force or through independent distributors. We sell to customers in
the United States and Canadian markets through a staff of professional sales representatives and sales technicians located in the major
manufacturing centers of the Midwest, Great Lakes and Southeast regions of the United States.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We sell to the Mexican market through a group of approximately
100 independent distributors, who also carry other steel companies&rsquo; product lines, and through our wholly-owned distribution center in
Guadalajara. Our sales force and distribution center are an important source of information concerning customer needs and market developments.
By working through our distributors, we believe that we have established and can maintain market leadership with small-and mid-market
end-users throughout Mexico. We believe that our domestic customers are highly service-conscious.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We distribute our exports outside North America primarily
through independent distributors who also carry other product lines.</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">During 2020 and 2019, we received orders for our products
in our Mexican facilities on average approximately two weeks before producing those products. We generally filled orders for our U.S.
and Canadian SBQ steel products within one to 12 weeks of the order depending on the product, customer needs and other production requirements.
Customer orders are generally cancelable without penalty prior to finishing size rolling and depending on customers&rsquo; changing production
schedules. Accordingly, we do not believe that backlog is a significant factor in our business. A substantial portion of our production
is ordered by our customers prior to production.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In our Republic plants, we have long-term relationships
with most of our major customers, in some cases for 10 to 20 years or longer. Our major direct and indirect customers include: leading
automotive and industrial equipment manufacturers General Motors Corporation, Ford Motor Company, Chrysler LLC, Honda of America Mfg,
Inc. and Nissan North America, Inc.; first tier suppliers to automotive and industrial equipment manufacturers such as American Axle &amp;
Manufacturing Holdings, Inc. and Nexteer, NSK and NTN Driveshafts, Inc.; service centers, which include AM Castle &amp; Co., Earle M.
Jorgensen Co., and Eaton Steel Bar Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our U.S. facilities are strategically located to
serve the majority of consumers of SBQ products in the United States. Our U.S. facilities ship products between their mills and
finished products to customers by rail and truck. Customer needs and location determine the type of transportation used for
deliveries. The proximity of our rolling mills and cold finishing plants to our U.S. customers allows us to provide competitive rail
and truck freight rates and flexible deliveries in order to satisfy just-in-time and other customer manufacturing requirements. We
believe that the ability to meet the product delivery requirements of our customers in a timely and flexible fashion is a key to
attracting and retaining customers as more SBQ product consumers reduce their in-plant raw material inventory. We optimize freight
costs by using our significantly greater scale of operations to maintain favorable transportation arrangements, continuing to
combine orders in shipments whenever possible and &ldquo;backhauling&rdquo; scrap and other raw materials.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our first plant in Brazil began production in June
2015 with 30,000 tons and 4,000 tons sold in the same year, all of which correspond to rebar. Sales have increased since 2015, and by
consolidating the expansion within the Brazilian territory, we have reached sales of approximately 870,000 tons for 2020, increasing the
variety of products offered in the market. Our main objective is to sell our products through independent distributors, aimed at the construction
market by providing the highest quality service and products, a key factor in attracting and retaining customers. We consider the demand
for steel in Brazil to be distributed within the first three sectors as follows, 50% for civil construction, later the automotive industry
with 14% and finally capital goods with 36%. Our sales policy in Brazil has been well accepted by our customers, and our sales increased
steadily, creating an opportunity in the Brazilian steel market.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our major customers in 2020 include: Marson Comercio
e Distribuicao de Materiais de Construcao, Ltda, Aco e Aco Vergalhoes Ltda, Udiaco Comercio e Industria de Ferro e Aco Ltda, Comercio
de Ferro Arevalo &amp; Junior Eireli, Cimemprimo Dsitribuidora de Materiais de Construcao Ltda, A P Sobreira ME, H E Bonamigo Eireli ME,
Aco Fera Com Ferro e Aco Ltda, SAE Towers Brasil Torrres Trans LTDA and, Brametal MG Metal&uacute;rgica Ltda.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Competition</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Competition in the steel industry is significant. Competition
in the steel industry exerts a downward pressure on prices, and, due to high start-up costs, the economics of operating a steel mill on
a continuous basis may encourage mill operators to establish and maintain high levels of output even in times of low demand, which further
decreases prices and profit margins. The recent trend of consolidation in the global steel industry may further increase competitive pressures
on independent producers of our size, particularly if large steel producers formed through consolidations, which have access to greater
resources than us, adopt predatory pricing strategies that decrease prices and profit margins. If we are unable to remain competitive
with these producers, our profitability and market share would likely be materially and adversely affected.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A number of our competitors in the United States, Mexico
and Brazil have undertaken modernization and expansion plans, including the installation of production facilities and manufacturing capacity
for certain products that compete with our products. As these producers become more efficient, we will face increased competition from
them and may experience a loss of market share. In each of Mexico, Brazil and the United States we also face competition from international
steel producers. Increased international competition, especially when combined with excess production capacity, would likely force us
to lower our prices or to offer increased services at a higher cost to us, which could materially reduce our profit margins.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Mexico</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We compete in the Mexican domestic market and in its
export markets for non-flat steel products primarily on the basis of price and product quality. In addition, we compete in the domestic
market based upon our responsiveness to customer delivery requirements. The flexibility of our production facilities allows us to respond
quickly to the demand for our products. We also believe that the geographic locations of our various facilities throughout Mexico and
variety of products help us to maintain our competitive</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">market position in Mexico and in the southwestern United States. We believe
that our Mexicali mini-mill, one of the closest mini-mills to the southern California market, is competitive in terms of production and
transportation costs in northwestern Mexico and southern California.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We believe that our competitors&rsquo; closest plants to
the southern California market are: Nucor Corporation, located in Plymouth, Utah; Commercial Metals Company, located in Meza, Arizona;
Thyssenkrupp Steel North America, Inc., located in Santa Fe Springs, California; Deacero, S.A. de C.V. (&ldquo;Deacero&rdquo;), located
in Saltillo, Coahuila, M&eacute;xico and Gerdau Corsa, S.A.P.I. de C.V. (&ldquo;Gerdau Corsa&rdquo;), located in Tijuana, Baja California,
Mexico. We believe that we have an advantage over certain competitors due to the labor cost in our Mexican operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2020, we sold approximately 417,200 tons of I-beams,
channels and angles at least three inches in width which represented approximately 17% of our total finished product sales for the year.
In 2019, we sold approximately 226,829 tons of I-beams, channels and angles at least three inches in width which represented approximately
10% of our total finished product sales for the year. We believe that the domestic competitors in the Mexican market for structural steel
are Gerdau Corsa, Deacero, Grupo Acerero, S.A. de C.V., Grupo Collado, S.A. de C.V. and Sider&uacute;rgica del Golfo, S.A. de C.V. (a
wholly-owned subsidiary of Industrias CH). We estimate that our share of Mexican production of structural steel was 17.6% in 2019 and
16.8% in 2018, according to information provided by the C&aacute;mara Nacional de la Industria del Hierro y del Acero (CANACERO).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2020, we sold approximately 616,079 tons of
hot rolled and cold finished steel bars and 786,334 tons in 2019. Our other major product lines are rebar and light structural steel
(angles less than three inches in width and flat bar), for which our share of domestic production was 17% and 18.2%, respectively,
in 2020 and 16.5% and 18.2%, respectively, in 2019. Rebar and light structural steel together accounted for approximately 1,100,229
tons, or 56%, of our total production of finished steel products in Mexico, the United States and Brazil in 2020. Rebar and light
structural steel together accounted for approximately 1,235,117 tons, or 52.6%, of our total production of finished steel products
in Mexico, the United States and Brazil in 2019. We compete in the Mexican market with a number of producers of these products,
including Deacero, Talleres y Aceros, S.A., Grupo Acerero, S.A. de C.V., ArcelorMittal Lazaro Cardenas, S.A. de C.V., Ternium
Mexico, S.A. de C.V., Grupo Acerero Fonderia, Suacero, S.A. de C.V. and Gerdau Corsa.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We believe that we have been able to maintain our domestic
market share and profitable pricing levels in Mexico in part because the central Mexico sites of the Guadalajara, Apizaco, Cholula and
San Luis facilities afford us cost advantages relative to certain U.S. producers when shipping to customers in central and southern Mexico,
and our flexible production facility has given us the ability to ship specialty products in relatively small quantities with short lead
times. The Mexicali mini-mill has helped to increase sales in northwestern Mexico and the southwestern United States because its proximity
to these areas reduces our freight costs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>United States</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In the United States, we compete primarily with both
domestic SBQ steel producers and importers. Our U.S. domestic competition for hot-rolled engineered bar products is both large U.S. domestic
steelmakers and specialized mini-mills. Non-U.S. competition may impact segments of the SBQ market, particularly where certifications
are not required, and during periods when the U.S. dollar is strong compared with foreign currencies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The principal areas of competition in our markets are
product quality and range, delivery reliability, service and price. Special chemistry and precise processing requirements characterize
SBQ steel products. Maintaining high standards of product quality, while keeping production costs low, is essential to our ability to
compete in our markets. The ability of a manufacturer to respond quickly to customer orders currently is, and is expected to remain, important
as customers continue to reduce their in-plant raw material inventory.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We believe our principal competitors in the United
States market, depending on the product, include Nucor, Corporation, Cascade Rolling Mills, Commercial Metals Company, Vinton Steel and
Gerdau.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Brazil</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our main competitors in the Brazilian market are ArcelorMittal
Brazil, CSN, Gerdau, Sinobras, Usiminas, Ternium Do Brasil, V &amp; M do Brasil and Villares Metals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Brazilian steel industry is comprised of 14 private
companies, controlled by 11 business groups and operating 32 mills in 10 Brazilian states, making Brazil the 8th largest producer in the
world.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Plants in Sao Paulo:&nbsp;</P>

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    <TD STYLE="width: 48px; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 48px; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; text-align: justify"><FONT STYLE="font-size: 10pt">Gerdau A&ccedil;os Especiais (Usina Pindamonhangaba)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 48px; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; text-align: justify"><FONT STYLE="font-size: 10pt">Gerdau A&ccedil;os Especiais (Usina Mogi das Cruzes)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 48px; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; text-align: justify"><FONT STYLE="font-size: 10pt">ArcelorMittal A&ccedil;os Longos (Piracicaba)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 48px; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; text-align: justify"><FONT STYLE="font-size: 10pt">Usiminas (Cubat&atilde;o)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 48px; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; text-align: justify"><FONT STYLE="font-size: 10pt">Gerdau A&ccedil;os Longos (Usina S&atilde;o Paulo)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 48px; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; text-align: justify"><FONT STYLE="font-size: 10pt">Gerdau A&ccedil;os Longos (Usina Ara&ccedil;ariguama)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 48px; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; text-align: justify"><FONT STYLE="font-size: 10pt">Villares Metals</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 48px; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; text-align: justify"><FONT STYLE="font-size: 10pt">Simec A&ccedil;os Barra (Usina Pindamonhangaba) (property of Grupo Simec)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We believe there are significant growth prospects in
Brazil, as the Brazilian government continues to auction off infrastructure projects across sectors, including public-private partnerships,
privatizations, concessions, and leases of airports, ports and railways and for the construction of schools, hospitals and highways to
meet growing demand and a strong consumer market.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Certifications</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">ISO is a worldwide federation of national standards
bodies which have united to develop internationally accepted standards so that customers and manufacturers have a system in place to provide
a product of known quality and standards. The standards set by ISO cover every aspect of quality from management responsibility to service
and delivery. We believe that adhering to the stringent ISO procedures not only creates efficiency in manufacturing operations, but also
positions us to meet the strict standards that our customers require. We are engaged in a total quality program designed to improve customer
service, overall personnel qualifications and team work. The facilities at Apizaco and Cholula have received ISO/TS 16949:2009 certification
from International Quality Certifications, effective until August 31, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-right: 0; margin-left: 0">As of May 14, 2021, all of Republic
Steel&rsquo;s plants are certified to ISO9001:2015 and IATF16949:2016. In the case of our plants in Canton, Ohio, Lackawanna, New York,
and Massillon, Ohio, all are certified to IATF16949, effective until January 2024 for Canton, Ohio, April 2024 for Lackawanna, New York
and June 2021 for Massillon, Ohio. The plant in Solon, Ohio, is certified to ISO 9001:2015, and the current certification is effective
until January 2024. The ISO/TS 16949:2009 standard, developed by the International Automotive Task Force, is the result of the harmonization
of the supplier quality requirements of vehicle manufacturers worldwide and provides for a single quality management system of continuous
improvement, defect prevention and reduction of variation and waste in the supply chain. It places greater emphasis on management&rsquo;s
commitment to quality and customer focus. ISO 9001 is a set of international quality control standards for management and practices.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Through these certifications, Republic&rsquo;s Environmental,
Health &amp; Safety Management System is structured upon training, communication, employee participation, document control, objective
and target setting, and management&rsquo;s periodic reviews to implement our commitments to environmental protection and providing a safe and
clean workplace.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Raw Materials</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Prices for raw materials necessary for production of
our steel products have fluctuated significantly in the past and significant increases in raw material prices could adversely affect our
profit margins. During periods when prices for scrap metal, iron ore, ferroalloys, coking coal and other raw materials have increased,
our industry has historically sought to maintain profit margins by passing along increased raw materials costs to customers by means of
price increases. For example, prices of scrap metal increased approximately 2% in 2016, 30.8% in 2017, 19.4% in 2018, decreased 20% in
2019 and increased 9% in 2020, and prices of ferroalloys decreased approximately 13% in 2016, increased approximately 22% in 2017, 9.7%
in 2018, decreased approximately 1% in 2019 and decreased 20% in 2020. We may not be able to pass along these and other cost increases
in the future and even when we can successfully increase our prices, interim reductions in profit margins frequently occur due to a time
lag between the increase in raw material prices and the market acceptance of higher selling prices for finished steel products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We purchase our raw material requirements either in
the open market or from certain key suppliers. If any of our key suppliers fails to deliver or we fail to renew our supply contracts,
we could face limited access to some raw materials, or higher costs and delays resulting from the need to obtain our raw materials requirements
from other suppliers.</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2020, our cost of sales in Mexico, as a percentage
of sales in Mexico, was 79%, compared to our U.S. operations where our cost of sales, as a percentage of sales in the United States, was
102%, as a percentage of sales in Brazil, was 76% and our consolidated cost of sales, as a percentage of consolidated sales, was 81%.
The higher cost of sales of facilities is mainly a result of higher labor costs prevailing in our U.S. operations, and the higher costs
of the raw materials that our U.S. operations use in the production of SBQ steel.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Scrap metal, electricity, ferroalloys, electrodes and
refractory products are the principal materials that we use to manufacture our steel products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Scrap metal</I>. Scrap metal is among the most important
components for our steel production and accounted for approximately 60% of our consolidated manufacturing conversion cost in 2020 (62%
of the manufacturing conversion cost in our Mexico operations, 40% of the manufacturing conversion cost in our U.S. operations and 65%
in our Brazil operations), compared to 52% of our consolidated manufacturing conversion cost in 2019 (55% of the manufacturing conversion
cost in our Mexico operations, 40% of the manufacturing conversion cost in our U.S. operations and 57% in our Brazil operations). Scrap
metal is principally generated from automobile, industrial, naval and railroad industries. The market for scrap metal is influenced by
availability, freight costs, speculation by scrap brokers and other conditions largely beyond our control. Fluctuations in scrap costs
directly influence the cost of sales of finished goods.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We purchase raw scrap from dealers in Mexico and
the San Diego area, and we process the raw scrap into refined scrap metal at our Guadalajara, San Luis, Mexicali and Apizaco
facilities. We meet our refined scrap metal requirements through: (i) our wholly-owned scrap processing facilities, which in the
aggregate provided us with approximately 17.1% and 15.1% of our refined scrap tonnage in 2020 and 2019, respectively, and (ii)
purchases from third party scrap processors in Mexico and the southwestern United States, which, in the aggregate, provided us with
approximately 81.5% and 1.4%, respectively, in 2020 and approximately 83.2% and 1.7%, respectively, in 2019 of our refined scrap
metal requirements. We are a large scrap collector in the Mexicali, Tijuana and Hermosillo regions, and, by primarily dealing
directly with small Mexican scrap collectors, we believe we have been able to purchase scrap at prices lower than those in the
international and Mexican markets. We purchase scrap on the open market through a number of brokers or directly from scrap dealers
for our U.S. facilities. We purchase scrap on the open market through a number of brokers or directly from scrap dealers for our
Brazil facilities. We do not depend on any single scrap supplier to meet our scrap requirements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Ferroalloys, Electrodes and Refractory Products</I>.
In our Mexican operations, ferroalloys, electrodes and refractory products collectively accounted for approximately 13% of our manufacturing
conversion cost in 2020, compared to 17% in 2019, in our U.S. facilities accounted for 24% of our manufacturing conversion cost in 2020,
compared to 24% in 2019 and in our Brazil facilities accounted for approximately 9% of our manufacturing conversion cost in 2020 compared
to 13% in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Ferroalloys are essential for the production of steel
and are added to the steel during manufacturing process to reduce undesirable elements and to enhance its hardness, durability and resistance
to friction and abrasion. For our Mexican operations, we buy most of our manganese ferroalloys from Compa&ntilde;&iacute;a Minera Autl&aacute;n,
S.A., Elmet, S.A. de C.V., Autl&aacute;n Metal Services, S.A. de C.V., Elmet, S.A. de C.V., Marco Metales de Mexico, S. de R.L. de C.V.,
Possehl M&eacute;xico, S.A. de C.V. and Distribuidora de Aleaciones y Metales, S.A. de C.V. Our U.S. facilities purchase most of their
ferroalloys from Affival, Gottlieb, Kennecott, Vale Americas, Minerais U.S. LLC and Glencore LTD. Our Brazil facilities purchase most
of their ferroalloys from Multiligas Eireli. Ltda, Comercial Cometa Industria y Comercio Ltda., Bozel Brasi, S.A., Fertileg Ferro Liga
Ltda, Granha Ligas Ltda., Rima Industrial, S.A., Vale Manganes S.A. Starligas- Comercio Importacao e Exportacao de Ferroligas Ltda. Companhia
Brasileira de Matalurgia, Cia de Ferro Ligas de Bahia Ferbasa and Bareste Industria e Comercio Ltda.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">For our Mexican operations, we obtain electrodes used
to melt raw materials (scrap metal) from Jilin Carbon Co. Ltd., Interfer Edelsthal H, Cimm Carbon Group Co, Dalian Wanlong Carbon Co,.
CNBM International Corp, Dalian Xihua Refractories, and Hebei metals Minerals Corp. Ltd. Our U.S. facilities purchase most of their electrodes
from Sangraf, Tokai ATC and FedMet. Our Brazil facilities purchase most of their electrodes from Multiligas Eireli. Ltda, Comercial Cometa
Industria y Comercio Ltda., Bozel Brasi, S.A., Fertileg Ferro Liga Ltda, Granha Ligas Ltda., Rima Industrial, S.A. e Vale Manganes, S.A.
Starligas- Vale Manganes S.A. Starligas- Comercio Importacao e Exportacao de Ferroligas Ltda. Companhia Brasileira de Matalurgia, Cia
de Ferro Ligas de Bahia Ferbasa and Bareste Industria e Comercio Ltda.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Refractory products include firebricks, which line
and insulate furnaces, ladles and other transfer vessels. We purchase our refractory products for our Mexican operations from Vesuvius
de M&eacute;xico, S.A. de C.V., Magnesita Refractories M&eacute;xico, S.A. de C.V., Magna Refractarios M&eacute;xico, S.A. de C.V., Fedmet
Resources Corp., Calderys France S.A.S., and Refratechnik Steel GmbH. Our U.S. facilities purchase most of their refractory products from
RHI Inc, Vesuvius USA, Corp., Magna Refractories Inc., Harbison-Walker Refractories Company and Magnesita Refractories Co. Our Brazil
facilities purchase most of their refractory products from Magnesitas Navarrasm S.A., Vesivius, Samboba and Magnesita Refractaries Mexico
S.A. de C.V.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Electricity. </I>In 2020 and 2019, electricity accounted
for approximately 10% of our consolidated manufacturing conversion cost. Electricity accounted for 11% in 2020 and 2019 of our manufacturing
conversion in our Mexico facilities and is supplied by the</P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Comisi&oacute;n Federal de Electricidad (CFE). It accounted for 8% in 2020
and 9% in 2019 of the manufacturing conversion cost in our U.S. operations and is supplied by American Electric Power Company, Archer
Energy, National Grid, The Illumination Company, New York Power and Ohio Edison. It accounted for 9% in 2020 and 2019 of the manufacturing
conversion cost in our Brazil operations and is supplied by Ecom Energia Ltda.&nbsp;and&nbsp;Comercializadora de Energiaeletrica Ltda.
We, like most high volume users of electricity in Mexico, pay special rates to CFE for electricity. Energy prices in Mexico have historically
been very volatile and subject to dramatic price increases in short periods of time. In the late 1990s, the CFE began to charge for electricity
usage based on the time of use during the day and the season (summer or winter). As a result, we have modified our production schedule
in order to reduce electricity costs by limiting production during periods when peak rates are in effect. We cannot assure that any future
cost increases will not have a material adverse effect on our business.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Natural Gas. </I>Natural gas (including &ldquo;combustoleo&rdquo;
fuel oil which is an oil derivative that is less refined than gasoline and diesel fuel oil that can be used instead of gasoline in our
Mexicali plant) consisted of approximately 3% of our consolidated manufacturing conversion cost (3% of the manufacturing conversion cost
of our Mexican operations, 2% of the manufacturing conversion cost of our U.S. operations and 3% of our Brazil operations) in 2020 and
approximately 3% of our consolidated manufacturing conversion cost (3% of the manufacturing conversion cost of our Mexican operations,
3% of the manufacturing conversion cost of our U.S. operations and 5% of our Brazil operations) in 2019. In previous years we have entered
into natural gas cash-flow exchange contracts or swaps where we receive a floating price and pay a fixed price to hedge our risk of from
fluctuations in natural gas prices. Fluctuations in natural gas prices from volume consumed are recognized as part of our operating costs.
As applicable, we recognized the fair value of instruments either as liabilities or assets. We periodically evaluated the changes in the
cash flows of derivative instruments to analyze if the swaps are highly effective for mitigating the exposure to natural gas price fluctuations.
At December 31, 2020 and 2019, we did not have natural gas cash-flow exchange contracts or swaps.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We do not enter into contracts for speculation purposes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Regulation</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>U.S. Operations</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our U. S. operations are subject to U.S. federal, state
and local environmental laws and administrative regulations concerning, among other things the management of hazardous materials and the
discharge of pollutants to the atmosphere and to surface waters. Our U.S. operations have been the subject of administrative action by
federal, state (or provincial) and local environmental authorities. The resolution of any of these claims may result in significant liabilities.
See Item 3.D. &ldquo;Risk Factors&#8212;Risk Factors Related to our Business&#8212;In the event of environmental violations at our facilities
we may incur significant liabilities&rdquo; and Item 8. &ldquo;Financial Information&#8212;Legal Proceedings.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Environmental Matters</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are subject to a broad range of environmental laws
and regulations, including those governing the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">discharges to the air, water and soil;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the handling and disposal of solid and hazardous wastes;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the release of petroleum products, hazardous substances, hazardous wastes, or toxic substances to the environment; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the investigation and remediation of contaminated soil, sediment and groundwater.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We monitor our compliance with these laws and regulations
through our environmental management system, and believe that we currently are in substantial compliance with them, although we cannot
assure you that we will at all times operate in compliance with all such laws and regulations. If we fail to comply with these laws and
regulations, we may be assessed fines or penalties or be subject to injunctive relief which could have a material adverse effect on us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Future changes in the applicable environmental laws
and regulations, or changes in the regulating agencies&rsquo; approach to enforcement or interpretation of their regulations, could cause us
to make additional capital expenditures beyond what we currently anticipate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our Lorain, Ohio plant (which is not currently in operation)
and our Canton, Ohio facility each are subject to the Maximum Achievable Control Technology (&ldquo;MACT&rdquo;) standard for Electric Arc
Furnaces as an &ldquo;area source.&rdquo; Revisions of this standard are under development and, when promulgated, may impose additional
restrictions on our Lorain and Canton operations including those relating to mercury emissions and control.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our steelmaking operations in the United States and
in Mexico use electric arc furnaces where carbon dioxide generation is primarily linked to energy use. In the United States, the federal
environmental agency has issued rules imposing inventory and reporting obligations to which some of our facilities are subject, and has
also issued rules that will affect preconstruction permits for our facilities where increases in greenhouse gas pollutants are contemplated.
The U.S. Congress has debated various measures for regulating greenhouse gas emission (such as carbon dioxide) and may enact them in the
future. Such laws and regulations may also result in higher costs for coking coal, natural gas and electricity generated by carbon-based
systems (such as coal-fired electric generating facilities). Such future laws and regulations, whether in the form of cap-and-trade emissions
permit system, a carbon tax or other regulatory regime may have a negative effect on our operations. Climate change policy is evolving
at regional, national and international levels, and political and economic events may significantly affect the scope and timing of climate
change measures that are ultimately put in place. As signatories to the UNFCCC, Mexico became subject to the Paris Agreement to fight
climate change, which was taken by the parties at the 21st session of the UNFCCC conference of the Parties in 2015. In August 2017, the
U.S. State Department officially informed the United Nations of the United States withdrawal from the Paris Agreement. As a result, some
of our significant facilities may ultimately be subject to future regional, provincial and/or federal climate change regulations to manage
greenhouse emissions. More stringent greenhouse policies and regulations could adversely affect our business and results of operations.
In February 2021, the United States rejoined the Paris Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Various federal, state (or provincial) and local laws,
regulations and ordinances govern the removal, encapsulation or disturbance of asbestos-containing materials (&ldquo;ACMs&rdquo;). These
laws, regulations and ordinances may impose liability for the release of ACMs and may permit third parties to seek recovery from owners
or operators of facilities at which ACMs were or are located for personal injury associated with exposure to ACMs. We are aware of the
presence of ACMs at our facilities, but we currently believe that such materials are being managed in accordance with applicable law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In the United States, the federal environmental protection
agency has in the past introduced regulation regarding the phasing out of polychlorinated biphenyl (&ldquo;PCB&rdquo;) containing fluid
in equipment that we currently use at many of our U.S. facilities. If any such rules are enacted, our facilities may be required to reduce
the levels of PCBs in our equipment, which will in turn may require us to incur costs for the removal and disposal of PCB containing oils,
sampling and possible replacement of equipment in the event PCB levels cannot be reduced to acceptable levels.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Also in the United States, more stringent standards
for particulate matter were promulgated in 2012. As these new more stringent standards were implemented through the different state programs,
we experienced higher costs associated with any preconstruction permitting of new or modified sources at our U.S. facilities in 2014 and
subsequent years. These costs were related to extensive dispersion modeling and/or pre-construction monitoring not previously required.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Mexican Operations</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are subject to Mexican federal, state and municipal
laws, administrative regulations and Mexican Official Rules (<I>Normas Oficiales Mexicanas) </I>relating to a variety of environmental
matters, anti-trust matters, trade regulations, and tax and employee matters.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Among other matters, Mexican tax returns are open for
review generally for a period of five years, and, according to Mexican tax law, the purchaser of a business may become jointly and severally
liable for unpaid tax liabilities of the business prior to its acquisition, which may have an impact on the liabilities and contingencies
derived from any such acquisitions. Although we believe that we are in compliance with all material Mexican federal, state and municipal
laws, administrative regulations and Mexican Official Rules, we cannot assure you that the interpretation of the Mexican authorities of
the laws and regulations affecting our business or the enforcement thereof will not change in a manner that could increase our costs of
doing business or could have a material adverse effect on our business, results of operations, financial condition or prospects.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Environmental Matters</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are subject to various Mexican federal, state and
municipal laws, administrative regulations and Mexican Official Rules (<I>Normas Oficiales Mexicanas) </I>relating to the protection of
human health, the environment and natural resources.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The major federal environmental laws applicable to
our operations, among others, are: (i) the General Law of Ecological Balance and Environmental Protection (<I>Ley General del Equilibrio
Ecol&oacute;gico y la Protecci&oacute;n al Ambiente </I>or &ldquo;LGEEPA&rdquo;) and its regulations, which are administered and overseen
by the Ministry of the Environment and Natural Resources (<I>Secretar&iacute;a de Medio Ambiente y Recursos Naturales </I>or &ldquo;SEMARNAT&rdquo;)
and enforced by the Ministry&rsquo;s enforcement branch, the Federal Attorney&rsquo;s Office for the Protection of the Environment (<I>Procuradur&iacute;a
Federal de Protecci&oacute;n al Ambiente </I>or <I>&ldquo;</I>PROFEPA&rdquo;); (ii) the General Law for the Prevention and Integral Management
of Waste (<I>Ley General para la Prevenci&oacute;n y Gesti&oacute;n Integral de los Residuos </I>or the &ldquo;Law on Wastes&rdquo;), which
is also administered by SEMARNAT and enforced by PROFEPA; (iii) the National Waters Law (<I>Ley de Aguas Nacionales</I>) and its regulations,
which are administered and enforced by the National Waters Commission (<I>Comisi&oacute;n Nacional de </I></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Agua), also a branch of SEMARNAT; and (iv) the Federal Law on Environmental
Responsibility (Ley Federal de Responsabilidad Ambiental), which is also administered by SEMARNAT and enforced by PROFEPA.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In addition to the foregoing, Mexican Official Rules,
which are technical standards issued by applicable regulatory authorities pursuant to the General Normalization Law (<I>Ley General de
Metrolog&iacute;a y Normalizaci&oacute;n</I>) and to other laws that include the environmental laws described above, establish standards
relating to air emissions, waste water discharges, the generation, handling and disposal of hazardous wastes and noise control, among
others. Mexican Official Rules regarding soil contamination and waste management were enacted in order to protect these potential contingencies.
Although not enforceable, the internal administrative criteria on soil contamination established by PROFEPA is widely used as guidance
in cases where soil remediation, restoration or clean-up is required.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">LGEEPA sets forth the legal framework applicable to
the generation and handling of hazardous wastes and materials, the release of contaminants into the air, soil and water, as well as the
environmental impact assessment of the construction, development and operation of different projects, sites, facilities and industrial
plants similar to the ones owned and/or operated by us and our subsidiaries. In addition to LGEEPA, the Law on Wastes regulates the generation,
handling, transportation, storage and final disposal of hazardous waste.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">LGEEPA also mandates that companies that contaminate
soil be responsible for the clean-up. Furthermore, the Law on Wastes provides that owners and lessors of real property with soil contamination
are jointly and severally liable for the remediation of such contaminated sites, irrespective of any recourse or other actions such owners
and lessors may have against the contaminating party, and aside from the criminal or administrative liability to which the contaminating
party may be subject. The Law on Wastes also restricts the transfer of contaminated sites.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">PROFEPA can bring administrative, civil and criminal
proceedings against companies that violate environmental laws, regulations and Mexican Official Rules, and has the power to impose a variety
of sanctions. These sanctions may include, among others, monetary fines, revocation of authorizations, concessions, licenses, permits
or registries, administrative arrests, seizure of contaminating equipment, and in certain cases, temporary or permanent closure of facilities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Additionally, as part of its inspection authority,
PROFEPA is entitled to periodically visit the facilities of companies whose activities are regulated by Mexican environmental legislation,
and verify compliance. Similar rights are granted to state environmental authorities pursuant to applicable state environmental laws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Companies in Mexico are required to obtain proper authorizations,
concessions, licenses, permits and registrations from competent environmental authorities for the performance of activities that may have
an impact on the environment or may constitute a source of contamination. Such companies in Mexico are also required to comply with a
variety of reporting obligations that include, among others, providing PROFEPA and SEMARNAT with periodic reports regarding compliance
with various environmental laws. Among other permits, the operations and related activities of the steel industry are subject to the prior
obtainment of an environmental impact authorization granted by SEMARNAT.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We believe that we have obtained all the necessary
authorizations, concessions, general operating licenses, permits and registries from the applicable environmental authorities to duly
operate our facilities, plants and sites, and sell our products and that we are in material compliance with applicable environmental legislation.
We, through our subsidiaries, have made significant capital investments to assure our production and operation facilities comply with
requirements of federal, state and municipal law and administrative regulation, and to remain in compliance with our current authorizations,
concessions, licenses, permits and registries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Mexican environmental laws and administrative regulations
have become increasingly stringent over the last decade, and this trend is likely to continue, influenced recently by the North American
Agreement on Environmental Cooperation entered into by Mexico, the United States and Canada in connection with the USMCA. In this regard,
any obligation to remedy environmental damages caused by us or any contaminated sites owned or leased by us could require significant
unplanned capital expenditures and be materially adverse to our financial condition and results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Water</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In Mexico, the National Waters Law regulates water
resources. In addition, the Mexican Official Rules govern the quality of water. A concession granted by the National Waters Commission
is required for the use and exploitation of national waters. Some of our facilities in Mexico have renewable concessions to use and exploit
underground waters from wells in order to meet the water requirements of our production processes. We pay the National Waters Commission
duties per cubic meter of water extracted under our concessions. We believe we are in substantial compliance with all the requirements
imposed by each of the concessions we have obtained.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the National Waters Law, companies that
discharge waste into national water bodies must comply with certain requirements, including maximum permissible contamination or pollution
levels. Periodic reports on water quality must be provided by dischargers to applicable authorities. Liability may result from the contamination
of underground waters or recipient water bodies. We believe that we are in substantial compliance with all water and waste water legislation
applicable to us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Antitrust Matters</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are also subject to the Mexican Antitrust Law (<I>Ley
Federal de Competencia Econ&oacute;mica</I>), which regulates monopolies and monopolistic practices in Mexico and requires Mexican government
approval of certain mergers, acquisitions and joint ventures. We believe that we are currently in material compliance with the Mexican
Antitrust Law. However, due to our growth strategy of acquiring new businesses and assets and because we are a large manufacturer with
a significant share of the markets in Mexico with respect to certain of our products, we may be subject to greater regulatory scrutiny
in the future.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Measurements Law</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Mexico&rsquo;s Ministry of Economy (<I>Secretar&iacute;a
de Econom&iacute;a</I>), through the General Rules Department (<I>Direcci&oacute;n General de Normas </I>or &ldquo;DGN&rdquo;), promulgates
regulations regarding many products that we manufacture. Specifically, pursuant to the Measurements Law (<I>Ley Federal sobre Metrolog&iacute;a
y Normalizaci&oacute;n</I>), the DGN issues specifications on the quality and safety standards for our product lines. We believe that
all of our products are in material compliance with all applicable DGN regulations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Trade Regulation Matters</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have experienced significant competition from imports
into Mexico in the past as a result of excess worldwide steel production capacity, particularly in periods of economic slowdown, and as
a consequence of the peso&rsquo;s appreciation, making imports cheaper and more competitive in peso terms. In 2003, imports declined as international
market conditions improved and the peso weakened. Recently, the Mexican government, at the request of CANACERO, has taken several measures
to prevent unfair trade practices such as dumping the steel import market. The overall climate for imports in Mexico is influenced by
the free trade agreements that Mexico has entered into with other countries, as well as the level of tariffs and anti-dumping duties (some
of which are described below).</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have benefited from the free trade agreements that
Mexico has entered into. Specifically, we have directly benefited from our ability to export finished steel products directly to export
markets and compete with similar products manufactured in those markets. We have also indirectly benefited from increased demand from
our domestic customers who similarly manufacture their products to foreign markets under free trade agreements. Nevertheless, we cannot
assure you that the trade agreements affecting our business or the enforcement thereof will not change in a manner that could have a material
adverse effect on our business, results of operations, financial condition or prospects.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>North American Free Trade Agreement</I>. NAFTA became
effective on January 1, 1994. NAFTA provided for the progressive elimination over a period of ten years of the 10% duties formerly in
effect on most steel products imported into Mexico from the United States and Canada, including those that compete with our main product
lines. In March 2018, the U.S. government imposed a 25% tariff on all steel products and a 10% tariff on all aluminum products imported
into the United States under Section 232 of the Trade Expansion Act, which tariffs were removed in May 2019. Leaders from the United States,
Canada and Mexico also commenced discussions regarding NAFTA on January 23, 2018 in Montreal, Canada. In November 2018, the United States,
Mexico and Canada signed the United States-Mexico-Canada Agreement (the USMCA), which replaced NAFTA on July 1, 2020. See &ldquo;Item 3.D.
Risk Factors&#8212;Risks Related to Mexico&#8212;Developments in other countries could adversely affect the Mexican economy, our financial
performance and the price of our shares.&rdquo; The new agreement has benefits on custom expenses, an orderly economic competition, clear
rules for investment and its protection.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Mexican-European Community Free Trade Agreement</I>.
The Mexican-European Free Trade Agreement, or &ldquo;MEFTA,&rdquo; became effective on July 1, 2000, and taxes applying to a large quantity
of imported goods were eliminated or reduced. The goal of this trade agreement is to establish a bilateral and preferential, progressive
and reciprocal framework to encourage the development of trade in goods and services, taking into account the sensitivity of certain products
and services sectors, and in accordance with relevant rules of the World Trade Organization (WTO). The Joint Council is responsible for
deciding the arrangements and timetable for the liberalization of duties and non-duty barriers to trade in goods, in accordance with the
relevant WTO rules. This agreement was modified in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Mexico-Japan Economic Association (the &ldquo;Association&rdquo;)</I>.
On January 1, 2004, Japan and the other members of the G-7, agreed to reduce the steel tariffs to zero percent, so Mexico has benefited
from this rate since such date. However, Mexico is sensitive to the steel exports coming from Japan, so the Association was negotiated
in the following terms: (i) the specialized steel that is not produced in Mexico, and that is used to produce vehicles, spare parts, electronics,
machinery and heavy equipment, was released from</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">any tariffs, as from the effective date of the Association, (ii) the steel
products coming from Japan currently have a zero percent rate, (iii) the products to be imported from the under the programs established
by the Association, will pay the tariffs pursuant to the fixed tariffs established in such Sector Programs, so the electronic and vehicles
industries will be exempted as of the effective date of the Association.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Other Trade Agreements</I>. In the last several
years, Mexico has signed other free trade agreements with Israel (2000), Iceland, Norway, Liechtenstein and Switzerland (2001), and with
the following Latin American countries: Chile (1992 and amended in 1999); Venezuela and Colombia (1995); Costa Rica (1995); Bolivia (1995);
Nicaragua (1998); Honduras, El Salvador and Guatemala (2001); and Uruguay (2003). We do not anticipate any significant increase in competition
in the Mexican steel market as a result of these trade agreements due to their minimal steel production or, in the case of Venezuela and
Chile, minimal share of the Mexican market. Venezuela stepped off the free trade agreement with Mexico and Colombia.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Comprehensive and Progressive Agreement for Trans-Pacific
Partnership (CPTPP).</I> On February 4, 2016, Mexico, along with Australia, Brunei, Canada, Chile, United States, Japan, Malaysia, New
Zealand, Peru, Singapore and Vietnam, signed the Transpacific Partnership Trade Agreement, in the City of Auckland, New Zealand, which
was intended to grant Mexican products access to six markets (Australia, Brunei, Malaysia, New Zealand, Singapore and Vietnam) with approximately
155 million of potential consumers, which were not covered by any other trade agreement. In January 2017, the United States withdrew from
the agreement, after which the remaining 11 countries reached a revised agreement and renamed it the CPTPP. On December 30, 2018, it became
effective without U.S. participation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The CPTPP eliminates or reduces tariff and non-tariff
barriers across substantially all trade in goods and services and covers the full spectrum of trade, including goods and services trade
and investment, so as to create new opportunities and benefits for the businesses, workers, and consumers of the countries&rsquo; members. The
CPTPP is intended to facilitate the development of production and supply chains, and seamless trade, enhancing efficiency and supporting
the goal of creating and supporting jobs, raising living standards, enhancing conservation efforts, and facilitating cross-border integration,
as well as opening domestic markets. The CPTPP is intended to promote innovation, productivity, and competitiveness by addressing new
issues, including the development of the digital economy, and the role of state-owned enterprises in the global economy. Finally, the
CPTPP includes new elements that seek to ensure that economies at all levels of development and businesses of all sizes can benefit from
trade. It also includes specific commitments on development and trade capacity building.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Dumping and Countervailing Duties</I>. We are or
have been a party to, or have been affected by, numerous steel dumping and countervailing duty claims. Many of these claims have been
brought by Mexican steel producers against international steel companies, while others have been brought against Mexican steel companies.
In certain instances, such cases have resulted in duties being imposed on certain imported steel products and, in a few instances, duties
have been imposed on Mexican steel exports. In the aggregate, these duties have not had a material impact on our results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On September 11, 2013, the United States International
Trade Commission (USITC) started an official anti-dumping investigation against rebar exports from Mexico and Turkey promoted by Nucor,
Gerdau, Commercial Metals, and Cascade Steel Byer. On October 14, 2014, the USITC determined that the U.S. steel industry was materially
injured by imports of steel concrete reinforcing bar from Mexico that are sold in the United States at less than fair value and from Turkey
that are subsidized by the government of Turkey. As a result of the USITC&rsquo;s affirmative determinations, the U.S. Department of Commerce
issued an antidumping duty order on imports of this product from Mexico and a countervailing duty order on imports of this product from
Turkey. The U.S. government-imposed tariffs of 66.7% against imports for rebar from Deacero, S.A.P.I de C.V. and us and tariffs of 20.58%
for rebar imports from all other producers in Mexico, which tariffs were rescinded in June 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On January 16, 2020, a preliminary dumping rate of
6.75% was imposed on our exports of rebar to the United States of America; however, this dumping rate decreased to 1.46%, because of the
physical review carried out by the United States Department of Commerce at the plants of San Luis Potos&iacute; in February 2020, during
which they did not find elements to apply the dumping rate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Brazil operations</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We produce according to the technical specifications
of the Brazilian standard ABNT NBR 7480:2007 for steel bars and wires designed for the reinforcement for concrete structures. Our products
are also registered with the Brazilian National Institute of Metrology, Quality and Technology (INMETRO), in accordance with Resolution
CONMETRO No. 05, dated May 6, 2008, and comply with conformity assessment regulations, including Ordinance No. 73, dated March 17, 2010,
and with compulsory product certification regulations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have received environmental permits from the Sao
Paulo State, for which hydrological studies and feasibility of groundwater have been conducted, such permits include a license granted
by the Ministry of Environment of Sao Paulo and an operations license granted by the Ministry of Environment CETESBE Sao Paulo State Companhia.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Labor. </I>In July 2017, the Brazilian government
issued Law No.13,467 (Labor Reform Law), which resulted in significant changes to labor regulations. This law extends the workday from
8 hours to 12 hours, provided that there is a 36 hour break afterwards. With regard to negotiations with any labor union, Law No. 13,467
provides that certain rights, such as constitutional rights and women&rsquo;s rights, cannot be part of the negotiations, as the Constitution
and existing law prevails over any collective bargaining agreement. In addition, Law No.13,467 allows companies to outsource any activity,
including the company&rsquo;s principal activity and activities that a company&rsquo;s own employees are carrying out. Furthermore, the
law provides that a claimant seeking to enforce his or her rights under this law will have to pay all costs and expenses related to the
lawsuit and limits any compensation for moral damages subject to certain thresholds. We are currently in compliance with these labor regulations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>C.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Organizational Structure</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The chart below sets forth a summary of our corporate
structure.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;<IMG SRC="image_013.jpg" ALT="" STYLE="width: 600px"></P>

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    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Includes the following subsidiaries: Compa&ntilde;&iacute;a Sider&uacute;rgica del Pac&iacute;fico, S.A. de C.V. (99.99%); Coordinadora de Servicios Sider&uacute;rgicos de Calidad, S.A. de C.V. (100%); Industrias del Acero y del Alambre, S.A. de C.V. (99.99%); Procesadora Mexicali, S.A. de C.V. (99.99%); Servicios Simec, S.A. de C.V. (100%); Sistemas de Transporte de Baja California, S.A. de C.V. (100%); Operadora de Metales, S.A. de C.V. (100%); Operadora de Servicios Sider&uacute;rgicos de Tlaxcala, S.A. de C.V. (100%); Administradora de Servicios Sider&uacute;rgicos de Tlaxcala, S.A. de C.V. (100%); Operadora de Servicios de la Industria Sider&uacute;rgica ICH, S.A. de C.V. (100%); Arrendadora Simec S.A. de C.V. (99.99%); CSG Comercial, S.A. de C.V. (100%); Compa&ntilde;&iacute;a Sider&uacute;rgica de Guadalajara S.A. de C.V. (99.99%); Simec Acero, S.A. de C.V. (100%); Undershaft Investment N. V., (100%); Simec USA Corp. (100%); Pacific Steel Projects Inc. (100%); Simec Steel Inc. (100%); Simec International6, S. A. de C. V.(100%); Corporativos G&amp;DL, S.A. de C.V. (100%); Simec International 7, S. A. de C. V., (99.99%), Simec International 9, S.A.P.I. de C.V., (99.95%); Corporaci&oacute;n ASL, S.A. de C.V. (99.99%); Sider&uacute;rgica del Occidente y Pac&iacute;fico, S.A. de C.V. (100%); GS steel B.V. (100%) (liquidated in 2018), Gases Industriales de Tlaxcala, S.A. de C.V. (100%), Sider&uacute;rgicos Noroeste, S.A. de C.V., Fundiciones de Acero Estructrual, S.A. de C.V. (100%) and Simec Siderugico, S.A. de C.V. (100%).</FONT></TD></TR>
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    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(2)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Our principal Mexican facilities consist of steel-making facilities in Guadalajara, Jalisco; Mexicali, Baja California; Apizaco, Tlaxcala, and San Luis Potos&iacute;; and cold finishing facilities in Cholula, Puebla. These facilities were operated by Simec International 6, S.A. de C.V. until October 31, 2012 (began operations in November 2010). Since November 1, 2012 these facilities were operated by Orge, S.A. de C.V. (incorporated in October 2012). These facilities were operated by RRLC, S.A.P.I. de C.V. (95.10%) (incorporated in 2015) and Grupo Chant, S.A.P.I. de C.V. (97.61%) (incorporated in 2015), since April 2015 and October 2015, respectively. These facilities were operated by GSIM de Occidente, S.A. de C.V. (incorporated in 2016) and Aceros Especiales Simec Tlaxcala, S.A. de C.V. (incorporated in 2015), since March 2016 to April 2017, Fundiciones de Acero Estructural, S.A. de C.V. (incorporated in 2017), from May 2017 to December 2017 respectively. Siderurgicos Noroeste, S.A. de C.V. (incorporated in 2018), from May 2018 to April 2019, respectively. In 2018. These facilities were operated by Simec International 6, S.A. de C.V., Orge, S.A. de C.V. and Simec International 7, S.A. de C.V. Simec Sider&uacute;rgico, S.A. de C.V. (incorporated in 2019), from May 2019 to July 2019. In 2019, these facilities were operated by Simec International, S.A. de C.V. and Corporaci&oacute;n ASL, S.A. de C.V., respectively. In 2020, these facilities were operated by Corporaci&oacute;n ASL, S.A. de C.V., Simec International 6, S.A. de C.V., Aceros Especiales Simec Tlaxacala, S.A. de C.V., Fundiciones de Acero Estructural, S.A. de C.V. and Simec International, S.A. de C.V. respectively.</FONT></TD></TR>
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    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(3)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">SimRep, Co. owns 100% of Republic Steel, Inc. Our principal U.S. facilities consist of a steel-making facility in Canton, Ohio; a steel- making and hot-rolling facility in Lorain, Ohio; a hot-rolling facility in Lackawanna, New York; and cold finishing facilities in Massillon, Ohio and Solon, Ohio; all, of which are owned directly by Republic.</FONT></TD></TR>
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    <TD STYLE="width: 3%"><FONT STYLE="font-size: 8pt">(4)</FONT></TD>
    <TD STYLE="width: 96%"><FONT STYLE="font-size: 8pt">Grupo San facilities are conformed by Corporacion Aceros DM, S.A. de C.V. (100%) and Subsidiaries, Aceros DM, S.A. de C.V. (99.99%) Acero Transportes SAN, S.A. de C.V. (99.99%), Aceros San Luis, S.A. de C.V. (99.99%), Malla San 1, S.A. de C.V. (99.98%), Malla San 2, S.A. de C.V. (99.98%) and Alambres Trefilados de San Luis Potos&iacute;, S.A. de C.V. (99.99%).</FONT></TD></TR>
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    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(5)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Our Brazil facilities are conformed by GV do Brasil Industria e Comercio de A&ccedil;o LTDA., Companhia Sider&uacute;rgica do Espirito Santo, S.A. and the plant in Itauna, Minas Gerais, that is leased to a third party.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6.75pt 0 0">The following table identifies each of our significant operating
subsidiaries, including its country of incorporation and our percentage ownership thereof at December 31, 2020:</P>

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    <TD STYLE="width: 70%; padding-right: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Name of Subsidiary</B></P></TD>
    <TD STYLE="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Country of Incorporation</B></P></TD>
    <TD STYLE="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Ownership<BR>
    Interest (%)</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Simec International, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Undershaft Investments, N.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Cura&ccedil;ao</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Pacific Steel, Inc.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">United States</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">SimRep Corporation and subsidiaries (Republic)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">United States</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.41%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Compa&ntilde;&iacute;a Sider&uacute;rgica del Pac&iacute;fico, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Coordinadora de Servicios Sider&uacute;rgicos de Calidad, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Industrias del Acero y del Alambre, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Procesadora Mexicali, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Servicios Simec, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Sistemas de Transporte de Baja California, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Operadora de Metales, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Operadora de Servicios Sider&uacute;rgicos de Tlaxcala, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Administradora de Servicios Sider&uacute;rgicos de Tlaxcala, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Operadora de Servicios de la Industria Sider&uacute;rgica ICH, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Arrendadora Simec, S.A. de C.V. (in liquidation)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Compa&ntilde;&iacute;a Sider&uacute;rgica de Guadalajara, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">CSG Comercial, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Corporaci&oacute;n Aceros DM, S.A. de C.V. y subsidiarias</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Corporaci&oacute;n ASL, S.A. de C.V. </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Simec International 6, S. A. de C. V. </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Simec International 7, S. A. de C. V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Simec International 9, S.A.P.I. de C. V. </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.95%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Simec Acero, S. A. de C. V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Simec USA, Corp.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">United States</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Pacific Steel Projects, Inc.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">United States</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Simec Steel, Inc.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">United States</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Corporativos G&amp;DL, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">GV do Brasil Industria e Comercio de A&ccedil;o LTDA.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Brazil</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Orge, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Sider&uacute;rgica del Occidente y Pac&iacute;fico, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">RRLC, S.A.P.I. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">95.10%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Grupo Chant, S.A.P.I. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">97.61%</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Aceros Especiales Simec Tlaxcala, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Gases Industr&iacute;ales de Tlaxcala, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">GSIM de Occidente, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Fundiciones de Acero Estructural, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Sider&uacute;rgicos Noroeste, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Companhia Sider&uacute;rgica do Espirito Santo, S.A. </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Brazil</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">Simec Sider&uacute;rgico, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>D.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Property, Plants and Equipment</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Our Operations and Production Facilities</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We conduct our operations at 15 facilities throughout
North and South America. At December 31, 2020, our crude steel production capacity was 4.8 million tons, of which 1.2 million tons were
based on an integrated blast furnace technology, and 3.6 million were based on electric arc furnace, or mini-mill, technology. Our Mexican
facilities have 2.6 million tons of crude steel production capacity, operating six mini-mill facilities. Our U.S. operations have 1.1
million tons of crude steel production capacity and our Brazil operations have 1.1 million tons of crude steel production capacity. In
addition, we have 5.2 million tons of rolling and</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">finishing capacity, of which 2.6 million are located in Mexico, 1.7 million
are located in the United States and Canada and 0.9 million are located in Brazil.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We operate nine mini-mills, six in Mexico, one in the
United States and two in Brazil. The Mexican mini-mills are located in: one in Guadalajara, Jalisco; two in Apizaco, Tlaxcala; one in
Mexicali, Baja California; as well as two in San Luis Potos&iacute;. Our mini-mill in the United States is located in Canton, Ohio. Our
mini-mills in Brazil are located in Pindamonhangaba, S&atilde;o Paulo and Cariacica, Esp&iacute;rito Santo. We also own an integrated
blast furnace and an electric arc furnace in Lorain, Ohio and a rolling mill in Lackawanna, New York. Processing mills are located in
Massillon, Ohio and Solon, Ohio.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Because we own both mini-mill and integrated blast
furnace production facilities, we can allocate production between each type of facility based on efficiency and cost. In addition, as
long as our facilities are not operating at full capacity, we can allocate production based on the relative cost of basic inputs (iron
ore, coking coal, scrap metal and electricity) to the facility where production costs would be the lowest. Our production facilities are
designed to permit the rapid changeover from one product to another. This flexibility permits us to efficiently produce small volume orders
to meet customer needs and to produce varying quantities of standard product. Production runs, or campaigns, occur on four to eight weeks
cycles, minimizing customer waiting time for both standard and specialized products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We can use scrap metal or iron ore to produce our finished
steel products. We produce liquid steel using an electric arc furnace, alloying elements and carbon are added, and then is transported
to continuous casters for solidification. The continuous casters produce long, square strands of steel that are cut into billet and transferred
to the rolling mills for further processing or, in some cases, sold to other steel producers. In the rolling mills, the billet is reheated
in a walking beam furnace with preheating burners, passed through a rolling mill for size reduction and conformed into final sections
and sizes. The shapes are then cut into a variety of lengths. Our facility in Canton, Ohio is capable of producing billets and blooms.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our mini-mill plants use an electric arc furnace to
melt ferrous scrap and other metallic components, which are then cast into long, square bars called billets in a continuous casting process,
all of which occurs in a melt shop. The billet is then transferred to a rolling mill, reheated and rolled into finished product. In contrast,
an integrated steel mill heats iron pellets and other primary materials in a blast furnace to first produce pig iron, that must be refined
in a basic oxygen furnace to liquid steel, and then cast to billet and finished product. Mini-mill plants typically produce certain steel
products more efficiently because of the lower energy requirements resulting from their smaller size and because of their use of ferrous
scrap. Mini-mills are designed to provide shorter production runs with relatively fast product changeover times. Integrated steel mills
are more efficient in producing longer runs and are able to produce certain steel products that a mini-mill cannot.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The production levels and capacity utilization rates
for our melt shops and rolling mills for the periods indicated are presented below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;<B>Production Volume and Capacity Utilization</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="9" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Years ended December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2016</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2017</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2018</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2019</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2020</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="9" STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(tons in thousands)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt"><B>Melt shops</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 55%; padding-left: 9pt"><FONT STYLE="font-size: 10pt">Steel billet production </FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: center"><FONT STYLE="font-size: 10pt">2,219.6</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: center"><FONT STYLE="font-size: 10pt">2,288.0</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: center"><FONT STYLE="font-size: 10pt">2,359.0</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: center"><FONT STYLE="font-size: 10pt">2,497.1</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: center"><FONT STYLE="font-size: 10pt">2,879.7</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-size: 10pt">Annual installed capacity<SUP>(1)</SUP></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">4,552.9</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">4,596.9</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">5,257.9</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">5,776.9</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">4,759.0</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-size: 10pt">Effective capacity utilization </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">48.8%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">49.8%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">44.9%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">43.2%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">60.5%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt"><B>Rolling mills</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-size: 10pt">Total production </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2,211.4</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2,171.6</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2,306.7</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2,513.4</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2,581.6</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-size: 10pt">Annual installed capacity<SUP>(1)</SUP></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">4,131.8</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">4,000.0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">4,480.0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">4,896.0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">5,185.0</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-size: 10pt">Effective capacity utilization </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">53.5%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">54.3%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">51.5%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">51.3%</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">49.8%</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px; border-top: black 1.5pt solid; padding-top: 4pt">&nbsp;</TD>
    <TD STYLE="width: 24px; border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD STYLE="border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 8pt">Annual installed capacity is determined based on the assumption that billet of various specified diameters, width and length is produced at the melt shops or that a specified mix of rolled products are produced in the rolling mills on a continuous basis throughout the year except for periods during which operations are discontinued for routine maintenance, repairs and improvements. Amounts presented represent annual installed capacity as of December 31 for each year.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Mexican Operations and Facilities</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table presents production by product
at each of our Mexican facilities as a percentage of total production at that facility for 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Mexican Production per Facility by Product<BR>
Location</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 49%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Product</B></P></TD>
    <TD STYLE="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Guadalajara</B></P></TD>
    <TD STYLE="width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Mexicali</B></P></TD>
    <TD STYLE="width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Apizaco/<BR>
    Cholula</B></P></TD>
    <TD STYLE="width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>San Luis</B></P></TD>
    <TD STYLE="width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Total</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Production (%)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">I-Beams </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">28.1%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0.5%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">6.0%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Channels </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">7.5%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">6.8%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2.8%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Angles </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">33.0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">11.1%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">9.2%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Hot rolled bars (round, square and hexagonal rods) </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">23.8%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2.0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">56.9%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1.8%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">19.8%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Rebar </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0.4%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">76.1%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1.1%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">84.4%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">44.9%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Flat bars </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">7.1%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3.5%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">20.0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">6.9%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Cold finished bars </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0.1%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">18.2%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4.4%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Electro-Welded wire mesh </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3.8%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1.4%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Wire rod </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3.8%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4.1%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2.2%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Electro-Welded wire mesh panel </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">5.9%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2.4%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Other </FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">0%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Total </FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt">100%</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt">100%</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt">100%</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt">100%</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 11pt">100%</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Guadalajara</I>. Our Guadalajara mini-mill facility
is located in central western Mexico in the state of Jalisco which is Mexico&rsquo;s second largest city. Our Guadalajara facilities and equipment
include one improved electric arc furnace utilizing water-cooled sidewalls and roof, one four-strand continuous caster, five reheating
furnaces and three rolling mills. The Guadalajara mini-mill has an annual installed capacity of 370,000 tons of billet and an annual installed
capacity of finished product of 480,000 tons. In 2020, the Guadalajara mini-mill produced 319,573 tons of steel billet and 310,971 tons
of finished product, operating at 86% capacity for billet production and 65% capacity for finished product production. The Guadalajara
rolling facilities process billet production from our Mexicali and Apizaco mills. Our Guadalajara facility is 336 miles from Mexico City.
Our Guadalajara facility mainly produces structural steel, SBQ steel, light structural steel and rebar.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Guadalajara Mini-Mill&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Years ended December
    31,</B></P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; width: 50%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2016</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2017</B></P></TD>
    <TD STYLE="vertical-align: top; width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2018</B></P></TD>
    <TD STYLE="vertical-align: top; width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2019</B></P></TD>
    <TD STYLE="vertical-align: top; width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2020</B></P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Steel sales (thousands of tons) </FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">375</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">340</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">307</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">267</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">290</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average finished product price per ton </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 10,779</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 12,000</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 13,896</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 13,794 </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 13,235 </FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average scrap cost per ton </FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">4,691</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">5,695</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">7,071</P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">5,492</P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">6,261</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of finished product<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,452</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,789</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,252</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,393</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,235</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of billet<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1,588</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1,927</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,674</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,836</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,305</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px; border-top: black 1.5pt solid; padding-top: 4pt">&nbsp;</TD>
    <TD STYLE="width: 24px; border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD STYLE="border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 8pt">Manufacturing conversion cost is defined as all production costs excluding the cost of scrap and related yield loss.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Mexicali</I>. In 1993, we began operations at our
mini-mill located in Mexicali, Baja California. The mini-mill is strategically located approximately 22 miles south of the California
border and approximately 220 miles from Los Angeles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">Our Mexicali facilities
and equipment include one electric arc furnace utilizing water-cooled sidewalls and roof, one four-strand continuous caster, one walking
beam reheating furnace, one SACK rolling mill, a Linde oxygen plant and a water treatment plant. This facility has an annual installed
capacity of 430,000 tons of steel billet and an annual installed capacity of finished product of 250,000 tons. Excess billet produced
at the Mexicali facility is used primarily by the Guadalajara facility. This allows us to increase the utilization of the Guadalajara
facility&rsquo;s finishing capacity, which exceeds its production capacity. In 2020, the Mexicali mini-mill produced approximately 234,236 tons
of billet, of which the Guadalajara mini-mill used 2,725 tons. In 2020, the Mexicali mini-mill produced </FONT><FONT STYLE="font-size: 11pt">207,647</FONT>
<FONT STYLE="font-size: 10pt">tons of finished products. In 2020 we operated the Mexicali mini-mill at 55% capacity for billet production
and at 83% capacity for finished product production. Our facility is strategically located and has access to key markets in Mexico and
the United States, stable public sources of scrap, electricity, a highly skilled workforce and other raw materials. The Mexicali mini-mill
also is situated near major highways and a railroad linking the Mexicali and Guadalajara mini-mills, allowing for coordinated production
at the two facilities. Our Mexicali facility mainly produces structural steel, light structural steel and rebar. In 2020, 76% of the products
produced at the Mexicali mini-mill were rebar, 11% were angles, 2% were hot rolled bars (round, square and hexagonal rods) and the remaining
11% were channels and flat bar.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Mexicali Mini-Mill</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Years ended December
    31,</B></P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; width: 50%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2016</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2017</B></P></TD>
    <TD STYLE="vertical-align: top; width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2018</B></P></TD>
    <TD STYLE="vertical-align: top; width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2019</B></P></TD>
    <TD STYLE="vertical-align: top; width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2020</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Steel sales (thousands of tons) </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">216</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">193</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">208</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">236</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">230</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average finished product price per ton </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 9,935 </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 10,720 </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 13,538</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 12,093 </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 13,126 </FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average scrap cost per ton </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,942</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,544</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">6,302</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,954</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">5,319</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of finished product<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,277</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,878</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,290</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,326</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,986</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of billet<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1,541</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,013</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,249</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,413</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,517</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px; border-top: black 1.5pt solid; padding-top: 4pt">&nbsp;</TD>
    <TD STYLE="width: 24px; border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD STYLE="border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 8pt">Manufacturing conversion cost is defined as all production costs excluding the cost of scrap and related yield loss.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Apizaco mini-mills (mini-mill 1 and mini-mill 2)
and Cholula facility</I>. We have operated Apizaco mini-mill 1 and Cholula facility since August 1, 2004 and Apizaco mini-mill 2 since
July, 2018. Mini-mill 1 and 2 are located in central Mexico in Apizaco, Tlaxcala. Our Apizaco facilities and equipment include two EBT
Danieli electric arc furnace utilizing water-cooled sidewalls and roof, three ladle stations (two Danieli and the other Daido), two Daido
degasification station, two Danieli four-strand continuous caster, three walking beam reheating furnaces and three rolling mills (two
Danieli and the other Pomini). Mini-mill 1 has an annual installed capacity of 480,000 tons of steel billet and an annual installed capacity
of finished product of 444,000 tons. In 2020, mini-mill 1 produced 269,091 tons of steel billet, of which the Guadalajara mini-mill used
2,725 tons. In 2020, mini-mill 1 produced 229,036 tons of finished products. In 2020, we operated mini-mill 1 at 56% capacity for billet
production and at 52% capacity for finished product production. Mini-mill 2 has an installed capacity of 650,000 tons of steel billet
and an installed capacity of finished product of 600,000 tons. In 2020, mini-mill 2 produced 132,251 tons of steel billet. In 2020, mini-mill
2 produced 123,199 tons of finished products. In 2020, we operated mini-mill 2 at 20% capacity for billet production and at 21% capacity
for finished product production. Our Apizaco mini-mills are 1,112 miles from Mexicali and less than 124 miles from Mexico City. Our Apizaco
facilities mainly produce SBQ steel, light structurals and rebar. Our Cholula facility is approximately 25 miles from our Apizaco facilities,
which allows the integrated operations of the Apizaco mini-mills and Cholula facility. Our Cholula facilities and equipment include cold
drawing and turning machines for peeling bars. This facility has an annual installed capacity of finished product of 120,000 tons. In
2020, the Cholula facility produced 59,977 tons of finished products, at 50% capacity. Our Cholula facility mainly produces cold finished
SBQ steel.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2020, our plants in Apizaco and Cholula produced
401,342 tons of billet and 412,212 tons of finished product, operating at 36% of its billet capacity and 35% capacity for finished product.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2020, 57% of the products we produced at the Apizaco
and Cholula facilities were hot rolled bars (round, square and hexagonals), 20% were flat merchant bar and 18% were cold finished products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Apizaco Mini-Mill and Cholula Facility&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 40%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 60%; padding-right: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Years ended December
    31,</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: bottom; width: 50%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 10%; padding-right: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2016</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2017</B></P></TD>
    <TD STYLE="vertical-align: top; width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2018</B></P></TD>
    <TD STYLE="vertical-align: top; width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2019</B></P></TD>
    <TD STYLE="vertical-align: top; width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2020</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Steel sales (thousands of tons) </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">350</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">331</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">321</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">318</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">318</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average finished product price per ton </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 12,763</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 15,426</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 17,935</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 16,726 </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 16,268 </FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average scrap cost per ton </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,376</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">5,725</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">6,383</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">5,271</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">5,933</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of finished product<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,321</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,524</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">5,604</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">5,916</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">5,639</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of billet<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,168</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,796</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,767</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,047</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,446</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px; border-top: black 1.5pt solid; padding-top: 4pt">&nbsp;</TD>
    <TD STYLE="width: 24px; border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD STYLE="border-top: black 1.5pt solid; padding-top: 4pt"><FONT STYLE="font-size: 8pt">Manufacturing conversion cost is defined as all production costs excluding the cost of scrap and related yield loss.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>San Luis Operations and Facilities. </I>We have
operated our San Luis facilities since we acquired them on May 30, 2008. The facilities are located in central Mexico in the city of San
Luis Potos&iacute;, in the state of San Luis Potos&iacute;. Our San Luis facilities and equipment include four electric arc furnaces,
three continuous casters, three reheating furnaces, two rebar rolling mills and one wire rod rolling mill. As of December 31, 2020, these
facilities had an annual installed capacity of 660,000 tons of billet and 610,000 tons of finished product. In 2020, the San Luis facilities
produced 563,905 tons of steel billet. In 2020, the San Luis facilities produced</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">543,534 tons of finished product, operating at 85% capacity for
billet production and 89% capacity for finished product production. Our San Luis facilities mainly produce rebar, light structural
steel and wire rod. In 2020, 84% of the products produced at the San Luis facilities were rebar, 14% were electro-welded wire mesh,
wire rod and electro-welded wire mesh panel, and the remaining 2% were other light structural steel products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table sets forth, for the periods indicated
selected operating data for our San Luis facilities.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 40%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 60%; padding-right: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Years ended December
    31,</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: bottom; width: 40%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 12%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid"><B>2016</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 12%; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid"><B>2017</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 12%; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid"><B>2018</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 12%; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid"><B>2019</B></P></TD>
    <TD STYLE="text-align: right; vertical-align: bottom; width: 12%; padding-left: 5.4pt">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0"><B>2019</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Steel sales (thousands of tons) </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">554</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">540</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">538</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">546</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">496</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average finished product price per ton </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 10,301</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 10,870</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 14,255</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 12,225 </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 15,041 </FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average scrap cost per ton </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,628</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">5,859</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">6,822</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">5,378</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">6,407</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of finished product<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,032</FONT></TD>
    <TD STYLE="padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,414</FONT></TD>
    <TD STYLE="padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,094</FONT></TD>
    <TD STYLE="padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,026</FONT></TD>
    <TD STYLE="padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,719</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of billet<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1,571</FONT></TD>
    <TD STYLE="padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1,857</FONT></TD>
    <TD STYLE="padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,481</FONT></TD>
    <TD STYLE="padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,381</FONT></TD>
    <TD STYLE="padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,113</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Manufacturing conversion cost is defined as all production costs excluding the cost of scrap and related yield loss.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>U.S. Operations and Facilities</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;&#9;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have operated our Republic facilities (in Ohio and
New York) since we acquired them from the shareholders of PAV Republic, Inc. on July 22, 2005. As of December 31, 2020, these facilities
had an annual installed capacity of 2,296,000 tons of billet and 1,763,000 tons of finished product. In 2020, Republic facilities produced
248,000 tons of steel billet. For the same period, Republic facilities produced 235,000 tons of hot-rolled bars. Republic facilities produced
40,000 tons of cold finish bars. In 2020, Republic facilities produced 22,000 tons of wire products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table sets forth, for the periods indicated
selected operating data for our Republic facilities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Years ended December
    31,</B></P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; width: 53%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid"><B>2016</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 10%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid"><B>2017</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 9%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid"><B>2018</B></P></TD>
    <TD STYLE="vertical-align: bottom; width: 9%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid"><B>2019</B></P></TD>
    <TD STYLE="vertical-align: top; width: 9%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: black 1pt solid"><B>2020</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Steel sales (thousands of tons) </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">397</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">387</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">385</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">298</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">237</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average finished product price per ton </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-left: 0pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 23,526 </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-left: 0pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 21,630 </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-left: 0pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 24,016</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-left: 0pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 23,893 </FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 5.4pt; padding-left: 0pt; text-align: right"><FONT STYLE="font-size: 10pt">Ps. 23,511 </FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average scrap cost per ton </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,939</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">6,114</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">7,026</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">5,650</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">6,014</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of finished product<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">6,621</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">6,790</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">10,555</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">8,487</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">9,592</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 0.15in; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of billet<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,661</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,915</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">6,842</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">6,862</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">6,838</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Manufacturing conversion cost is defined as all production costs excluding the cost of scrap and related yield loss.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Lorain, Ohio</I>. The Lorain facility operates an
integrated steel mill, it has a blast furnace, two 220-ton basic oxygen furnaces, a 150-ton electric arc furnace, two ladle metallurgy
facilities, a vacuum degasser, a five-strand continuous bloom caster, a six-strand billet caster, a billet rolling mill and two bar rolling
mills.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our Lorain facility had, at December 31, 2020, an annual
installed capacity of 1,049,000 tons of steel billet and 900,000 tons of finished product. This facility did not produce any steel billets
or finished steel bars in 2020 as it has been idled since 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Canton, Ohio</I>. Our Canton facility mainly produces
SBQ steel and includes two 200-ton top charge electric arc furnaces, a 5-strand bloom/billet caster, two ladle metallurgical furnaces,
two vacuum degassers and two slag rakes. This facility also includes a combination Caster rolling facility that continuously casts blooms
in a 4-strand caster, heats the blooms to rolling temperature in a walking beam furnace, then rolls billets through an 8-stand rolling
mill in an inline operation. We installed and commissioned the electric arc furnace, the bloom/billet caster, ladle metallurgical furnace
and vacuum degasser in 2005. Other Canton equipment includes a Mecana billet inspection line, four stationary billet grinders, a saw line
and a quality verification line (or &ldquo;QVL line&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Canton produces blooms and billets for the three rolling
mills in Republic facilities and for trade customers. We use the QVL inspection line to inspect finished bar produced in Lackawanna. As
of December 2020, the Canton facility had annual installed capacity of 1,247,000 tons of steel billet. In 2020, this facility produced
248,000 tons of blooms, billets and other semi-finished trade product and was operated at 20% capacity of steel billet.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Lackawanna, New York</I>. Our Lackawanna
facility mainly produces SBQ steel and includes a three-zone walking beam billet reheat furnace, a recently upgraded 16 conventional
stand mill with a 5 stand sizing mill and two saw lines capable of producing rounds, squares, and hexagons in both cut length and
coils. This facility produces hot rolled bar sizes that range from 0.562&rdquo; to 3.250&rdquo; with coil weights up to 6,000 lb. Our
Lackawanna facility&rsquo;s finishing equipment includes a QVL inspection line and three saw lines. We sell a portion of the hot rolled
bars produced at our Lackawanna facility to trade customers, and we also ship a portion of the finished bars to our cold finishing
operations for further processing. As of December 31, 2020, the Lackawanna facility had annual installed capacity of 653,000 tons of
hot rolled bars. In 2020, this facility produced 235,000 tons of hot rolled bars and was operated at 36% capacity of finished
product.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Massillon, Ohio</I>. Our Massillon facility mainly
produces SBQ steel and contains a cold finishing facility which includes the machinery and equipment to clean, draw, turn, chamfer, anneal,
grind, straighten and saw bars. Our Massillon facility had, at December 31, 2020, an annual installed capacity of 138,000 tons of finished
product. During 2020, the Massillon facility was operated at 29% capacity of finished product and produced 40,000 tons of cold finished
bars.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Solon, Ohio. </I>Our Solon facility, acquired in
February 2011, mainly produce Cold Heading Quality (CHQ) wire products and have wire drawing and finishing facilities that include the
machinery and equipment to clean and coat, draw, and anneal wire. As of December 31, 2020, the Solon facility had installed capacities
of 72,000, for wire products. During 2020, the Solon facility produced and shipped 22,000 tons of wire products and was operated at 30.5%
capacity of finished product.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Hamilton, Ontario, Canada.</I> Our Hamilton facility
was shut down permanently during 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Brazil.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have three plants in Brazil: a mini-mill and rebar
and wire-rod rolling mill in Pindamonhangaba, S&atilde;o Paulo, a mini-mill in Cariacica, Espirito Santo and rolling and finishing facilities
in in Itauna, Minas Gerais, that is leased to a third party. Our plant located in Pindamonhangaba, State of Sao Paulo, is 87 miles from
the city of Sao Paulo, and is 218 miles from Rio de Janeiro. Our Pindamonhangaba facility and equipment include an electric arc furnace
and a rebar and wire rod rolling mill. Our facility in Pindamonhangaba began operations in July 2015 and currently produces rebar, while
the plants in Cariacica and Itauna began operations in May 2018, and include an electric arc furnace and two rebar and wire rod rolling
mills. As of December 31, 2020, our plant in Pindamonhangaba had installed capacity to produce 520,000 tons of billet and 450,000 tons
of finished product per year capacity. In 2020 our plant in Pindamonhangaba produced 395,385 tons of billet and 428,742 tons of finished
product, operating at 76% of its capacity for billet and 95% capacity for finished product. Our plant in Cariacica had installed capacity
to produce 600,000 tons of billet and 348,000 tons of finished product. In 2020, our plant in Cariacica produced 442,240 tons of billet
and 268,777 tons of finished product, operating at 74% of its capacity for billet and 77% capacity for finished product. The leased plant
in Itauna had installed capacity to produce 120,000 tons of finished product. In 2020, our plant in Itauna produced 112,677 tons of finished
product, operating at 94% capacity for finished product.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2020, our plants in Brazil produced 837,625 tons
of billet and 810,196 tons of finished product, operating at 75% of its billet capacity and 88% capacity for finished product.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table sets forth, for the period indicated,
selected operating data for our Brazil facilities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Years ended December
    31,</B></P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; width: 50%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 10%; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2016</B></P></TD>
    <TD STYLE="vertical-align: top; width: 10%; padding-left: 12pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2017</B></P></TD>
    <TD STYLE="vertical-align: top; width: 10%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2018</B></P></TD>
    <TD STYLE="vertical-align: top; width: 10%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2019</B></P></TD>
    <TD STYLE="vertical-align: top; width: 10%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2020</B></P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Steel sales (thousands of tons) </FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">193</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">300</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; text-align: right"><FONT STYLE="font-size: 10pt">433</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; text-align: right"><FONT STYLE="font-size: 10pt">684</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">871</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average finished product price per ton </FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">Ps. 9,399</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">Ps. 10,680</P></TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">Ps. 13,681</P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">Ps. 12,456</P></TD>
    <TD STYLE="vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">Ps. 12,422</P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average scrap cost per ton </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,679</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">4,846</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; text-align: right"><FONT STYLE="font-size: 10pt">6,553</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; text-align: right"><FONT STYLE="font-size: 10pt">5,290</FONT></TD>
    <TD STYLE="vertical-align: bottom">

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">5,420</P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of finished product<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,551</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">3,181</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; text-align: right"><FONT STYLE="font-size: 10pt">4,240</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; text-align: right"><FONT STYLE="font-size: 10pt">3,912</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">2,928</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average manufacturing conversion cost per ton of billet<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">1,703</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-size: 10pt">2,403</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; text-align: right"><FONT STYLE="font-size: 10pt">2,957</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; text-align: right"><FONT STYLE="font-size: 10pt">2,649</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">2,000</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-left: 0.1in">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 2.85pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: right">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Manufacturing conversion cost is defined as all production costs excluding the cost of scrap and related yield loss.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table shows the products that we produce,
the equipment that we use and the volume that we produce in each of our separate production facilities:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>Production per Facility by Product, Equipment
and Volume</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 20%; padding-right: 4.5pt; padding-left: 4.5pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Location</B></P></TD>
    <TD STYLE="width: 20%; padding-right: 4.5pt; padding-left: 4.5pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Product (%)</B></P></TD>
    <TD STYLE="width: 20%; padding-right: 4.5pt; padding-left: 4.5pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Equipment</B></P></TD>
    <TD STYLE="width: 20%; padding-right: 4.5pt; padding-left: 4.5pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>2020 Annual<BR>
    Production Volume<BR>
    (tons)</B></P></TD>
    <TD STYLE="width: 20%; padding-right: 4.5pt; padding-left: 4.5pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Finished Product<BR>
    Annual Installed<BR>
    Capacity (tons)</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">Guadalajara</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">I-Beams (28%); Channels (7%); Angles (33%); Hot rolled bars (24%); Flat bars (7%), Cold drawn (1%)</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">electric arc furnace with continuous caster rolling mill and bar processing lines</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 11pt">310,971</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">480,000</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">Mexicali</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">Angles (11%); Rebar (76%); Channels (7%); Hot rolled bars (2%) Other (3%)</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">electric arc furnace with continuous caster and rolling mills</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">207,647</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">250,000</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">Apizaco and Cholula</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">SBQ (100%)</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">electric arc furnace with vacuum tank degasser, continuous caster, rolling mills, cold drawn and bar turning equipment</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">412,212</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">1,164,000</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">San Luis Potos&iacute;</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">Rebar (84%); Wire rod (4%); Electro-Welded wire mesh (4%); Electro-Welded wire mesh panel (6%); Bars (2%)</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">electric arc furnaces, whit continuous casters, rolling mill and wire rod rolling mill</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">394,654</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">410,000</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">Lorain<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">SBQ (100%)</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">electric arc furnace, blast furnace, vacuum tank degasser, continuous caster, and rolling mills</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">0</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">900,000</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">Canton<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">SBQ (100%)</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">electric arc furnace, vacuum tank degasser and continuous caster</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">Our billet and bloom for internal consumption</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">Our billet and bloom for internal consumption</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">Lackawanna</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">SBQ (100%)</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">rolling mill and wire rod rolling mill</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">253,000</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">653,000</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">Massillon</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">SBQ (100%)</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">cold drawn, bar turning and heat treating equipment</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">40,000</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">138,000</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">Solon </FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">SBQ (100%)</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">equipment to clean and coat, draw, and anneal wire </FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">22,000</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">72,000</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">Brazil </FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">Rebar (58%); Angles (18%); Bars (11%); Flat bars (7%); Other (6%); </FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt"><FONT STYLE="font-size: 10pt">electric arc furnace, with continuous caster with rolling mills and wire rod rolling mill</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">810,196</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><FONT STYLE="font-size: 10pt">918,000</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 2%"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD STYLE="width: 97%"><FONT STYLE="font-size: 8pt">Production capacity is for rolling only.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 8pt">(2)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Production capacity is for billets only<I>.</I></FONT></TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item4a" STYLE="width: 66px"><FONT STYLE="font-size: 10pt"><B>Item 4A.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Unresolved Staff Comments</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">None.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item5" STYLE="width: 48px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 5.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Operating and Financial Review and Prospects</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following discussion is derived from our audited
consolidated financial statements, which are presented elsewhere in this annual report. This discussion does not include all of the information
included in our financial statements. You should read our financial statements to gain a better understanding of our business and our
historical results of operations. All of the statements in this Item 5 are subject to and qualified by the information set forth under
&ldquo;Forward Looking Statements.&rdquo; In evaluating this discussion, you should also consider the factors discussed in Item 3.D. &ldquo;Risk
Factors&rdquo; and elsewhere in this annual report and other factors that could cause results to differ materially from those expressed
in such forward-looking statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>Adoption of International Financial Reporting Standards (IFRS)</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Mexican National Banking and Securities Commission
(CNBV) has established the requirement that listed companies must disclose their financial information to the public, through the Mexican
Stock Exchange (BMV) or the <I>Bolsa Institucional de Valores, S.A. de C.V.</I> (BIVA) (operating since July 25, 2018), and therefore,
beginning in 2012, we prepare our financial information in accordance with IFRS, as issued by the IASB. IFRS differs in certain significant
respects from U.S. GAAP. Accordingly, Mexican financial statements and reported earnings are likely to differ from those of companies
in other countries in this and other respects.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>A.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Operating Results</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Overview</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are producers of SBQ and structural steel products.
Accordingly, our net sales and profitability are highly dependent on market conditions in the steel industry which is greatly influenced
by general economic conditions in North America and globally. The sharp reduction in economic activity and consumer demand in general,
and in the automotive, construction and manufacturing industries in particular, in North America starting in the fourth quarter of 2008
has had a significant negative impact on the demand and price levels for all steel products, including SBQ and structural steel products.
These economic conditions have had an impact on all parts of our operations since the fourth quarter of 2008. Demand, production levels
and prices in certain segments and markets have recovered and stabilized to a certain degree, although the extent, timing and duration
of the recovery and potential return to pre-crisis levels remains uncertain. In 2018, the total increase in net revenue from sales of
SBQ products compared to 2017 was 10%. In 2019, the total decrease in net revenue from sales of SBQ products compared to 2018 was 12%.
In 2020, the total decrease in net revenue from sales of SBQ products compared to 2019 was 16%</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As a result of the significant competition in the steel
industry and the commodity-like nature of some of our products, we have limited pricing power over many of our products. The North American
and global steel markets influence finished steel product prices. Nevertheless, many of our products are SBQ products for which competition
is limited, and, therefore, these products tend to generate somewhat higher margins compared with our more commercial steel products.
We attempt to adjust the mix of our product output toward higher margin products to the extent that we are able to do so, and we also
adjust our overall product levels based on the product demand.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We focus on controlling our cost of sales as well as
our selling, general and administrative expenses. Our cost of sales largely consist of the costs of acquiring the raw materials necessary
to manufacture steel, primarily scrap metal and ferroalloys. Market supply and demand generally determine scrap prices, and, as a result,
we have limited ability to influence their cost or the costs of other raw materials, including energy costs; however, in 2018, 2019 and
2020, we did not purchase iron ore pellets or coking coal since our Lorain, Ohio blast furnace facility, which is our only facility that
utilizes these materials, was idled during these periods. There is a correlation between the prices of scrap and iron ore and finished
product prices, although the degree and timing of this correlation varies from time to time, so we may not always be able to fully pass
along scrap and other raw material price increases to our customers. Therefore, our ability to decrease our cost of sales as a percentage
of net sales is largely dependent on increasing our productivity. Our ability to control selling, general and administrative expenses,
which do not correlate to net sales as closely as cost of sales do, is a key element of our profitability. Although our revenues and costs
fluctuate from quarter to quarter, we do not experience large fluctuations due to seasonality.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Production costs at our U.S. facilities are higher
than those in our facilities in Mexico, principally due to the higher cost of labor and the higher cost of ferroalloys used to manufacture
SBQ steel, which is the only steel product that we produce in the United States.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The negative operating trends in our USA segment are
primarily driven by under-utilized production capacity that severely impacts cost. The automotive sector was stable until 2019, after
the pandemic-has suffered a significant drop.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our U.S. subsidiaries have entered into sale agreements
with customers and, in order to comply with the terms thereof, any existing orders pursuant to those agreements need to be fulfilled even
if the price of raw material increases with time. As the existing sale agreements expire, we will evaluate new agreements which would
result in a production of profitable products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Typically, about 60% of our business uses a fixed base
price that is negotiated annually, plus monthly scrap and alloy surcharges. The remaining 40% is transaction business, where we can adjust
the base pricing as required. Scrap metal and commodity prices increased significantly in 2018, in 2019, the prices of scrap decreased
approximately 20% and in 2020 they increased by 9%. Financial resources will continue to be made available as our U.S. segment tackles
the cost curve and restores the business to profitability.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Sales Volume, Price and Cost Data, 2016 - 2020</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; padding-left: 0.1in; text-indent: -0.1in">&nbsp;</TD>
    <TD COLSPAN="11" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Year ended December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; padding-left: 0.1in; text-indent: -0.1in">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>2016</B></FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>2017</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>2018</B></FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>2019</B></FONT></TD>
    <TD COLSPAN="3" STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>2020</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Shipments (thousands of tons)</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,085</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,091</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,192</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,349</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,441</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Guadalajara and Mexicali</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">591</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">533</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">515</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">503</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">519</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Apizaco and Cholula</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">350</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">331</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">321</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">318</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">318</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">San Luis facilities</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">554</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">540</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">538</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">546</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">496</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Republic facilities</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">397</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">387</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">385</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">298</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">237</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Brazil</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">193</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">300</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">433</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">684</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">871</FONT></TD></TR>
  <TR>
    <TD STYLE="width: 28%">&nbsp;</TD>
    <TD STYLE="width: 26%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 9%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 7%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 9%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 9%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-left: 0.1in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Net sales (Ps. millions)</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">27,516</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">28,700</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">35,678</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">34,171</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">35,869</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Guadalajara and Mexicali</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">6,188</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">6,149</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">7,082</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">6,537</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">6,914</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Apizaco and Cholula</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,467</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,106</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,757</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,319</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,222</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">San Luis facilities</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,707</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,870</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">7,669</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">6,675</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">7,525</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Republic facilities</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9,340</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8,371</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9,246</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">7,120</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,549</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Brazil</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,814</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">3,204</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,924</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8,520</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,659</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.1in; text-indent: -0.1in">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Cost of sales (Ps. millions)</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">22,776</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">23,994</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">30,563</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">30,067</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">29,212</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Guadalajara and Mexicali</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,364</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,703</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,710</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,364</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,311</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Apizaco and Cholula</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">3,635</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">3,607</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">3,948</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,001</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,148</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">San Luis facilities</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,726</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,030</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">6,058</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,569</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">6,000</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Republic facilities</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">7,332</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">7,814</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9,294</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">7,753</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,677</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Brazil</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,719</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,840</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,553</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">7,380</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8,075</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.1in; text-indent: -0.1in">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average price per ton (Ps.)</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">13,197</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">13,725</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">16,276</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">14,547</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">14,666</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Guadalajara and Mexicali</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,470</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">11,537</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">13,751</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">12,996</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">13,321</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Apizaco and Cholula</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">12,763</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">15,426</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">17,935</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">16,726</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">16,421</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">San Luis facilities</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,301</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,870</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">14,255</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">12,225</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">15,171</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Republic facilities</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">23,526</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">21,630</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">24,016</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">23,893</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">23,437</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Brazil</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9,399</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,680</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">13,681</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">12,456</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">12,237</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.1in; text-indent: -0.1in">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Average cost per ton (Ps.)</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,924</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">11,475</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">13,943</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">12,800</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">11,968</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Guadalajara and Mexicali</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9,076</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8,824</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">11,087</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,664</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,138</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Apizaco and Cholula</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,386</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,897</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">12,299</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">12,582</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">13,044</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">San Luis facilities</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8,531</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9,315</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">11,260</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,200</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">12,107</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Republic facilities</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">18,469</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">20,191</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">24,140</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">26,017</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">25,996</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Brazil</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8,907</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9,467</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">12,824</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,789</FONT></TD>
    <TD COLSPAN="3" STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,785</FONT></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our results are affected by general global trends in
the steel industry and by the economic conditions in the countries in which we operate and in other steel producing countries. Our results
are also affected by the specific performance of the automotive, non-residential construction, industrial equipment, tooling equipment
and other related industries. Our profitability is also impacted by events that affect the price and availability of raw materials and
energy inputs needed for our operations. The factors and trends discussed below also affect our results and profitability.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Our primary source of revenue is the sale of SBQ steel and structural
steel products.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>


<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In August 2004, we completed the Atlax
Acquisition (Tlaxcala and Cholula facilities). In July 2005, we and our controlling shareholder, Industrias CH, completed the
acquisition of Republic. We believe that these acquisitions allowed us to become the leading producer of SBQ steel in North America
and the leading producer of structural and light structural steel in Mexico, in each case in terms of sales volume. We expect the
sale of SBQ steel, structural steel and other steel products to continue to be our primary source of revenue. The markets for our
products are highly competitive and highly dependent on developments in global markets for those products. The main competitive
factors are price, product quality and customer relationships and service.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Our results are affected by economic activity, steel consumption and
end-market demand for steel products.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our results of operations depend largely on macroeconomic
conditions in North America. Historically, there has been a strong correlation between the annual rate of steel consumption and the annual
change in GDP in the Mexican and U.S. markets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We sell our steel products to the automotive, construction,
manufacturing and other related industries. These industries are generally cyclical, and their demand for steel is impacted by the stage
of their industry market cycles and the country&rsquo;s economic performance. Mexico&rsquo;s GDP in 2020 was negative by 8.5% (according to preliminary
figures of the INEGI) and 0.1% in 2019 (according to preliminary figures of the INEGI). The U.S. GDP decreased 3.5% in 2020 (according
to preliminary figures of the U.S. Department of Commerce) and increased 2.3% in 2019. Deterioration in economic conditions in the countries
in which we operate is likely to adversely affect our results of operation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Our results are affected by international steel prices and trends in
the global steel industry.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Steel prices are generally set by reference to world
steel prices, which are determined by global supply and demand trends. Our average steel price increased approximately 4% in 2017 compared
to 2016. Our average steel price increased approximately 18.6% in 2018 compared to 2017. Our average steel price decreased approximately
10.6% in 2019 compared to 2018. Our average steel price increased approximately 1% in 2020 compared to 2019.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">During the last two decades the steel industry has
been consolidating. Consolidation has enabled steel companies to lower their production costs and allowed for more stringent supply-side
discipline, including through selective capacity closures or idling, as the ones observed recently in the United States by Mittal Steel,
U.S. Steel and others. Consolidation may result in increased competition and could adversely affect our results.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Our results are affected by competition from imports.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our ability to sell our products is influenced, to
a certain degree, by global trade for steel products, particularly trends in imports of steel products into the Mexican and U.S. markets.
During 2005, the Mexican government, at the request of CANACERO, implemented several measures to prevent unfair trade practices such as
dumping in the steel import market. These measures include initiating anti-dumping and countervailing duty proceedings, temporarily increasing
import tariffs for countries with which Mexico does not have free trade agreements. As a result, the competitive price pressure from dumping
declined, contributing to a general upward trend in domestic Mexican steel prices. In 2018, imports to Mexico in tons increased 4.5% compared
to 2017 according to information of CANACERO. In 2019, imports to Mexico in tons increased 0.2% compared to 2018 according to information
of CANACERO. In 2020, imports to Mexico in tons decreased 13.1% compared to 2019 according to information of CANACERO.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Steel imports to the United States accounted for an
estimated 18% of the domestic U.S. steel market in 2020 and an estimated 19% in 2019. Foreign producers typically have lower labor costs,
and in some cases are owned, controlled or subsidized by their governments, allowing production and pricing decisions to be influenced
by political and economic policy considerations as well as prevailing market conditions. Increases in future levels of imported steel
in the United States could reduce future market prices and demand levels for steel in the United States. To this extent, the U.S. Department
of Commerce and the U.S. International Trade Commission are currently conducting five year &ldquo;sunset&rdquo; reviews of existing trade
relief in several different steel products. Imports represent less of a threat to SBQ producers like us in the United States than to commodity
steel producers because of the high quality requirements and standard required by buyers of SBQ steel products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Our results are affected by the cost of raw materials and energy.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We purchase substantial quantities of raw materials,
including scrap metal, and ferroalloys for use in the production of our steel products. The availability and price of these inputs vary
according to general market and economic conditions and thus are influenced by industry cycles. As a result of the 2008 financial crisis
that continues to affect the international markets, the prices of these inputs have remained highly volatile. For example, prices of scrap
metal increased approximately 2% in 2016, increased</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">approximately 31% in 2017, increased approximately 19.4% in 2018, decreased
20% in 2019 and increased 9% in 2020; and prices of ferroalloys decreased approximately13% in 2016, in 2017 increased approximately 22%,
increased approximately 9.6% in 2018, decreased approximately 1% in 2019 and decreased approximately 20% in 2020. As with other raw materials,
iron ore and coking coal prices fluctuate significantly. However, in 2016, 2017, 2018, 2019 and 2020 we did not purchase coking coal or
pellets since our Lorain, Ohio blast furnace facility was idle during this period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In addition to raw materials, electricity and natural
gas are both relevant components of our cost structure. We purchase electricity and natural gas at prevailing market prices in Mexico
and the United States. These prices are impacted by general demand and supply for energy in the United States and Mexico as economic activity
fueled energy demand and the supply and price of oil was impacted by geopolitical events. While natural gas and electricity prices in
the United States and Mexico decreased in response to the financial crisis, they have remained highly volatile. Prices for electricity
increased approximately 1.5% in 2016, increased approximately 22% in 2017, increased approximately 14% in 2018, increased approximately
0.1% in 2019 and decreased 10% in 2020; and prices for natural gas increased approximately 8% in 2016, increased approximately 22% in
2017, increased approximately 28% in 2018, increased approximately 1.8% in 2019 and decreased 18% in 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>If inflation rates in Mexico rise significantly, our costs may increase
and the demand for our services may decrease.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Mexico has historically experienced high annual rates
of inflation. The annual rate of inflation, as measured by changes in the Mexican national consumer price index (<I>&Iacute;ndice Nacional
de Precios al Consumidor</I>) published by the INEGI was 3.4% for 2016, 6.8% for 2017, 4.8% for 2018, 2.8% for 2019 and 3.2% in 2020.
High inflation rates could adversely affect our business and results of operations by increasing certain costs, such as the labor costs
of our Mexican facilities, beyond levels that we could pass on to our customers and reducing consumer purchasing power, thereby adversely
affecting demand for our products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Depreciation of the Mexican peso relative to the U.S. dollar, as well
as the reinstatement of exchange controls and restrictions, could adversely affect our financial performance.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Depreciation of the Mexican peso relative to the U.S.
dollar may negatively affect our results of operations. Since the second half of 2008, the value of the Mexican peso relative to the U.S.
dollar has fluctuated significantly. According to the Mexican Central Bank (<I>Banco de Mexico</I>), during the period from 2018 to 2020,
the exchange rate registered a low of Ps. 9.92 per U.S.$1.00 at August 6, 2008, and a high of Ps. 20.84 per U.S.$1.00 at January 13, 2017.
The depreciation of the Mexican peso relative to the U.S. dollar in 2020 was 5.6%. The exchange rate at December 31, 2020 was 19.9352
compared to 18.8727 at December 31, 2019. At April 23, 2021, the exchange rate was Ps. 19.8740 per U.S.$1.00.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A severe depreciation of the Mexican peso may also
result in disruption of the international foreign exchange markets and may limit our ability to convert Mexican pesos into U.S. dollars
and other currencies. While the Mexican government does not currently restrict, and has not recently restricted the right or ability of
Mexican or foreign persons or entities to convert Mexican pesos into U.S. dollars or to transfer other currencies out of Mexico, it has
done so in the past and could reinstate exchange controls and restrictions in the future. Currency fluctuations or restrictions on the
transfer of foreign currency outside of Mexico may have an adverse effect on our financial performance. We do not utilize derivative financial
instruments to manage our market risks with respect to foreign currency.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Segment Information</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are required to disclose segment information in
accordance with IFRS 8 &ldquo;Operating Segments&rdquo;: Information which establishes standards for reporting information about operating
segments in annual financial statements and requires reporting of selected information about operating segments in interim financial reports
issued to shareholders. Operating segments are components of a company about which separate financial information is available that is
regularly evaluated by the chief operating decision maker(s) in deciding how to allocate resources and assess performance. The statement
also establishes standards for related disclosures about a company&rsquo;s products and services, geographical areas and major customers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We conduct business in three principal business segments
which are organized on a geographical basis:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">our Mexican segment represents the results of our operations in Mexico, including our plants in Mexicali, Guadalajara, Tlaxcala and San Luis Potos&iacute;;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">our U.S. segment represents the results of our operations of Republic, including its five plants, located in the United States; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">our Brazil segment represents the results of our operations in three plants located in Brazil, one of which started operations in June 2015 and two of which started to consolidate operations in May 2018.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following information shows other results by segment.</P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>




<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 12pt; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="9" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">For the year ended December 31, 2020</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 45%"><FONT STYLE="font-size: 10pt"><B></B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt"><B>Mexico</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt"><B>United <BR>
States</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt"><B>Brazil</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt"><B>Operations between Segments</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt"><B>Total</B></FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 12pt; text-align: center">&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="9" STYLE="text-align: center">(in thousands of pesos)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Net sales</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">19,660,889</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">5,549,366</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">10,659,059</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">35,869,314</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.1in">Cost of sales</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">15,459,258</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">5,677,213</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">8,075,253</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">&mdash;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">29,211,724</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Gross profit (loss)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">4,201,631</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(127,847)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">2,583,806</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">6,657,590</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Administrative expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">1,117,817</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">240,726</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">660,785</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">2,019,328</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Other expense (income), net</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(52,655)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(505,946)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">11,854</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(546,747)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Interest income</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(107,605)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(222)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&mdash;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">107,827</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Interest expense</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">5,108</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">16,104</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">66,007</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">(33,473)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">53,746</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.1in">Exchange (loss) gain, net</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">(483,822)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">1,510</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">(1,096,416)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">(1,215,564)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">(363,164)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Income (loss) before income tax</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">2,755,144</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">123,001</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">748,744</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">1,249,037</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: right">4,875,926</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.1in">Income tax</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">1,747,568</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">118,926</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">211,350</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">&mdash;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">2,077,844</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 0.1in">Net (loss) income</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right">1,007,576</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right">4,075</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right">537,394</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right">1,249,037</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right">2,798,082</TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>








<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt"><B>Other Data</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Mexico</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>United <BR>
States</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Brazil</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Operations between Segments</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Total</B></FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 45%; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Depreciation and amortization</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">693,362</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">332,186</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">426,723</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">1,452,271</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Total assets</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">33,386,043</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9,237,831</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,807,121</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(2,927,348)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">45,503,647</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Total liabilities</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">6,944,579</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,797,682</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">3,670,075</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(2,927,348)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">12,484,988</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Additions of property, plant and equipment, net</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">278,700</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">41,054</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">631,451</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&#8212;</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">951,205</FONT></TD>
    </TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 12pt; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="9" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">For the year ended December 31, 2019</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 45%"><FONT STYLE="font-size: 10pt"><B></B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt"><B>Mexico</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt"><B>United <BR>
States</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt"><B>Brazil</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt"><B>Operations between Segments</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt"><B>Total</B></FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="9" STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(in thousands of pesos)</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Net sales</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">18,530,672</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">7,120,360</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8,520,169</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">34,171,201</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Cost of sales</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">14,934,575</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">7,752,776</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">7,379,790</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">30,067,141</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Gross profit (loss)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">3,596,097</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(632,416)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,140,379</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,104,060</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Administrative expenses</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">848,495</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">267,756</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">521,174</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,637,425</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Other expense (income), net</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">175,412</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(71,324)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">32,494</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">136,582</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Interest income</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">145,729</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">266</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">145,995</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Interest expense</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">3,438</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(84,621)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(110,919)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">137,053</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(55,049)</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Exchange (loss) gain, net</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">(628,044)</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">2,745</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">(177,314)</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">18,030</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">(784,583)</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Income (loss) before income tax</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,093,313</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(910,458)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">298,478</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">155,083</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,636,416</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Income tax</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">3,505,015</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">(236,598)</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">7,857</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">3,276,274</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 2.5pt; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Net (loss) income</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">(1,411,702)</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">(673,860)</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">290,621</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">155,083</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">(1,639,858)</FONT></TD>
    </TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; text-indent: 0.5in">&nbsp;</P>



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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt"><B>Other Data</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Mexico</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>United <BR>
States</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Brazil</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Operations between Segments</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt"><B>Total</B></FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 45%; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Depreciation and amortization</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">577,048</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">260,760</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">270,821</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">1,108,629</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Total assets</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">32,935,743</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8,419,771</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">6,002,701</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(3,343,456)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">44,014,759</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Total liabilities</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">7,253,713</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,219,817</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">3,274,908</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(3,343,456)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">11,404,982</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Additions of property, plant and equipment, net</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">785,818</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">278,467</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">207,135</P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&mdash;</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,271,420</FONT></TD>
    </TR>
  </TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 12pt; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="9" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">For the year ended December 31, 2018</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 45%"><FONT STYLE="font-size: 10pt"><B></B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt"><B>Mexico</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt"><B>United <BR>
States</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt"><B>Brazil</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt"><B>Operations between Segments</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt"><B>Total</B></FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="9" STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(in thousands of pesos)</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Net sales</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">20,507,794</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">9,246,444</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,924,015</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">35,678,253</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Cost of sales</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">15,715,761</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">9,294,352</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">5,553,202</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">30,563,315</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Gross profit (loss)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,792,033</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(47,908)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">370,813</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,114,938</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Administrative expenses</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">592,218</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">267,905</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">219,889</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,080,012</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Other (income) expense, net</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(11,367)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(3,685)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(15,052)</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Interest income</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">307,279</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,542</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">312,821</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Interest expense</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">52,226</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(99,985)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(103,141)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">134,389</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(16,511)</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Exchange gain (loss), net</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">445,289</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">7,522</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">(602,747)</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">3,040</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">(146,896)</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Income (loss) before income tax</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">5,015,976</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(399,049)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(554,964)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">137,429</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,199,392</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Income tax</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">905,482</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">7,145</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">(160,165)</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">752,462</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 2.5pt; padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Net income (loss)</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">4,110,494</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">(406,194)</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">(394,799)</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">137,429</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-size: 10pt">3,446,930</FONT></TD>
    </TR>
  </TABLE>







<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; text-indent: 0.5in">&nbsp;</P>



<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 45%"><FONT STYLE="font-size: 10pt"><B>Other Data</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt"><B>Mexico</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt"><B>United <BR>
States</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt"><B>Brazil</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt"><B>Operations between Segments</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; width: 10%"><FONT STYLE="font-size: 10pt"><B>Total</B></FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Depreciation and amortization</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">587,407</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">268,635</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">256,376</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,112,418</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Total assets</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">40,617,874</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,181,967</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">6,733,362</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(8,679,380)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">48,853,823</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Total liabilities</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8,458,465</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,815,692</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,750,043</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(8,679,380)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">13,344,820</FONT></TD>
    </TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Additions of property, plant and equipment, net</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,552,587</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">433,154</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">8,724</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&#8212;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,994,465</FONT></TD>
    </TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.3pt">Our net sales by product during 2018, 2019 and 2020
were as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="4">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SALES BY PRODUCT</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(in thousands of pesos)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2018</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2019</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2020</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Light structural</FONT></TD>
    <TD STYLE="width: 15%; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">1,654,720</FONT></TD>
    <TD STYLE="width: 15%; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">1,396,632</FONT></TD>
    <TD STYLE="width: 15%; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">1,529,216</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Structural</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">2,441,079</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">3,304,178</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">3,677,441</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Bars</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">1,575,291</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">2,220,264</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">2,061,053</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Rebar</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">12,363,530</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">12,370,490</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">14,081,399</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>



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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt"></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Flat bar</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right; width: 15%"><FONT STYLE="font-size: 10pt">2,271,347</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right; width: 15%"><FONT STYLE="font-size: 10pt">1,833,576</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right; width: 15%"><FONT STYLE="font-size: 10pt">1,851,960</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Hot rolled bars</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">9,549,286</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">8,226,613</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">7,548,939</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Cold drawn bars</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">3,779,385</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">3,102,544</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">2,139,938</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Other</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">2,043,615</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">1,716,904</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">2,989,368</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Total</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">35,678,253</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">34,171,201</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">35,869,314</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our net sales by country or region during 2018, 2019
and 2020 are as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="4">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SALES BY COUNTRY OR REGION</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(in thousands of pesos)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2018</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2019</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>2020</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="width: 15%; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">20,421,529</FONT></TD>
    <TD STYLE="width: 15%; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">17,873,633</FONT></TD>
    <TD STYLE="width: 15%; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">18,122,828</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">USA</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">8,975,585</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">7,544,078</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">6,555,642</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Brazil</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">5,932,297</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">8,500,592</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">10,608,151</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Canada</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">267,606</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">175,686</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">311,761</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Latin America</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">60,578</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">60,672</FONT></TD>
    <TD STYLE="padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">253,096</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Other (Europe and Asia)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">20,658</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">16,540</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">17,836</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Total</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">35,678,253</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">34,171,201</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 6pt; padding-left: 30pt; text-align: right"><FONT STYLE="font-size: 10pt">35,869,314</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Consolidated Statements of Comprehensive Income</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Comparison of Years Ended December 31, 2019 and 2020</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales increased 5%, to Ps. 35,869 million in 2020
compared to Ps. 34,171 million in 2019. This increase resulted primarily from a 1% increase in the average price per ton of steel products
and an increase of 92,000 tons in shipments of finished steel products. Total sales outside of Mexico increased 9%, to Ps. 17,746 million
in 2020 compared to Ps. 16,297 million in 2019. Total sales in Mexico increased 1%, from Ps. 17,874 million in 2019 to Ps. 18,123 million
in 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products increased 4%,
to 2.441 million tons in 2020, compared to 2.349 million tons in 2019. Total sales volume outside of Mexico of finished steel products
increased 14% to 1.202 million tons in 2020, compared to 1.055 million tons in 2019, while total Mexican sales decreased 4%, from 1.294
million tons in 2019, compared to 1.239 million tons in 2020. The average price of steel products increased 1% in 2020 compared to 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales decreased 3%, from Ps. 30,067 million
in 2019 to Ps. 29,212 million in 2020, which decrease is mainly attributable to a 6.5% decrease in the average cost per ton of steel products
sold. Cost of sales as a percentage of net sales was 81% in 2020 and 88% in 2019. We experienced higher cost of sales at our Republic
facilities, mainly as a result of (i) higher labor costs corresponding to our U.S. operations, and (ii) the higher cost of raw materials,
which our U.S. operations use in the production of SBQ steel. Hourly wages at our Mexican operations were approximately U.S.$1.9 (Ps.
37) per hour in 2020 and U.S.$1.9 (Ps. 36) per hour in 2019, compared to U.S.$34 (Ps. 678) and U.S.$50.6 (Ps. 954) per hour for 2020 and
2019, respectively, at our U.S. operations. Although raw material costs are similar in the United States and Mexico, our U.S. operations
produce higher value-added SBQ steel, which requires more expensive raw materials such as chromium, nickel, molybdenum and other alloys.
Our Mexican operations require these alloys to a lesser extent, because they produce commodity steel as well as SBQ steel.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross profit was Ps. 6,658 million in 2020 compared
to a Ps. 4,104 million gross profit in 2019. This increase in gross profit is attributable mainly to an increase of 92,000 tons of finished
steel products shipped, a 1% increase in the average price of steel products sold, and a 6.5% decrease in the average cost per ton of
steel products sold. As a percentage of net sales, our gross profit was 18% in 2020 and our gross profit was 12% in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) increased 23%, to Ps. 2,019 million in 2020, compared to Ps. 1,637 million in 2019. The variation of Ps. 382 million
corresponds to the increase of Ps. 270 million in the Mexican segment (mainly expenses originated from depreciation and legal expenses)
and the increase of Ps. 140 million in the Brazil segment (expenses from new companies and higher depreciation expenses). In 2020 and
2019, our general and administrative expenses</P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">included Ps. 11.2 million and 10 million of amortization of the tangible
and intangible assets registered principally in connection with the acquisition of Republic.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Administrative expenses as a percentage of net sales
were 6% in 2020 and 5% in 2019. Depreciation and amortization expense were Ps. 422 million in 2020 compared to Ps. 220 million in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other (Income) Expense, Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other expense, net, of Ps. 547 million
in 2020, reflecting (i) income of Ps. 232 million related to the sale of scrap, (ii) income of Ps. 257 million from a tax benefit in our
operations in Brazil.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 137 million in
2019, reflecting (i) income of Ps. 3 million related to the sale of scrap, (ii) expense of Ps. 125 million for debugging accounts, (iii)
income of Ps. 6 million for recovery of insurance companies and (iv) expense related to other financial operations of Ps. 21 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;<I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Income</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded interest income of Ps. 108 million in 2020
compared to Ps. 146 million in 2019. This decrease is attributable mainly to interest charged to affiliated companies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded interest expense of Ps. 54 million in 2020
compared to Ps. 55 million in 2019. This decrease is attributable mainly to the lower use of financial services.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Foreign Exchange Loss (Gain)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a foreign exchange loss of Ps. 363 million
in 2020 compared to a foreign exchange loss of Ps. 785 million in 2019; this foreign exchange loss reflected the 6% depreciation of the
peso against the dollar in 2020, compared to the 4% appreciation of the Mexican peso against the dollar in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2020 we recorded an income tax provision of Ps.
2,078 million, which included an income tax provision of Ps. 1,831 million (includes Ps. 554.4 million of the income tax derived from
a review of the Tax Administration System) (SAT) and an income tax provision for deferred income taxes of Ps. 247 million. In 2019 we
recorded an income tax provision of Ps. 3,276 million, which included an income tax provision of Ps. 2,324 million (includes Ps. 2,324
million of the income tax derived from a review of the Tax Administration System) (SAT) and an income tax provision for deferred income
taxes of Ps. 202 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our effective income tax rates for 2020 and 2019 were
27.9% and 58.2%, respectively. According to the Income Tax Law in Mexico, the tax rate for the year 2020 and years thereafter is 30%.
We have implemented the practice of recognizing the benefit derived from the amortization of tax losses for the period in which such losses
are actually amortized. In 2020 and 2019, we amortized tax losses which generated a benefit on income tax of approximately Ps. 17 million
and Ps. 987 million, respectively. These effects caused our effective tax rates during 2020 to be lower than the statutory tax rate.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Income (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded net profit of Ps. 2,798 million in 2020,
compared to net loss of Ps. 1,640 million in 2019. The net profit for the year 2020 compared to the net loss in 2019 is mainly as a result
of (i) a 1% increase in the average price of steel products sold, (ii) a 3% decrease in the average cost per ton of steel products sold,
(iii) the decrease in the foreign exchange loss in 2020 to Ps. 363 million compared to Ps. 785 million in 2019 and (iv) the decrease in
the provision of income taxes in 2020 to Ps. 1,919 million compared to Ps. 3,276 million in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Mexican Segment</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Statements of Comprehensive Income</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Comparison of Years Ended December 31, 2019 and 2020</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales increased 6%, to Ps. 19,661 million in 2020
compared to Ps. 18,531 million in 2019. This increase resulted principally from a 8.8% increase in the average price per ton of steel
products in 2020 compared to 2019.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products decreased 2.5%,
to 1.332 million tons in 2020, compared to 1.367 million tons in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales increased 3.5%, from Ps. 14,935 million
in 2019 to Ps. 15,459 million in 2020, which increase is mainly attributable to the increase in the average cost per ton of steel products
sold. As a percentage of net sales, our cost of sales was 79% in 2020, compared to 81% in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross profit increased 17%, to Ps. 4,202 million
in 2020 compared to Ps. 3,596 million in 2019. This increase is attributable mainly to an increase of 9% in the average price of steel
products sold. As a percentage of net sales, our gross profit was 21% in 2020, compared to 19% in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;<I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) increased 31.7%, to Ps. 1,118 million in 2020, compared to Ps. 848 million in 2019. The increase of Ps. 270 million
were mainly expenses originated by depreciation and legal costs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Administrative expenses as a percentage of net sales
were 6% in 2020 and 5% in 2019. Depreciation and amortization expense were Ps. 283 million in 2020 compared to Ps. 147 million in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other Expense (Income), Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 53 million in
2020, reflecting an income related to the sale of scrap,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other expense, net, of Ps. 175 million
in 2019, reflecting (i) an income of Ps. 3 million related to the sale of scrap, (ii) income of Ps. 6 million for recovery of insurance
companies, (iii) other expense of Ps. 130 million for debugging accounts and (iv) other expense, net, related to other financial operations
of Ps. 54 million.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Income</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded interest income of Ps. 107 million in 2020
compared to Ps. 146 million in 2019. This interest income corresponds mainly to affiliates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;<I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded interest expense of Ps. 5 million in 2020,
corresponding mainly to related party transactions that are eliminated in the consolidated statement of income, compared to Ps. 3 million
of interest income in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Foreign Exchange Gain (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a foreign exchange loss of Ps. 484 million
in 2020 compared to a foreign exchange gain of Ps. 628 million in 2019; this foreign exchange reflected the 5.6% depreciation of the Mexican
peso against the dollar in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2020, we recorded an income tax provision of Ps.
1,748 million, which included an income tax provision of Ps. 1,460 million and an income tax provision for deferred income taxes of Ps.
288 million. In 2019, we recorded an income tax provision of Ps. 3,505 million, which included an income tax provision of Ps. 3,492 million
(includes Ps. 2,733 million of the income tax derived from a review of the Tax Administration System) (SAT) and an income tax provision
for deferred income taxes of Ps. 13 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">According to the Income Tax Law in Mexico, the tax
rate for 2020 and thereafter is 30%.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Income</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded net income of Ps. 1,008 million in 2020,
compared to net loss of Ps. 1,412 million in 2019. This variance is attributable mainly to; (i) an increase of 8% in the average price
of steel products sold, (ii) the increase of Ps. 269 million in our administrative expenses, (iii) a foreign exchange loss of Ps. 484
million in 2020 compared to Ps. 628 million of foreign exchange loss in 2019 and (iv) the decrease in the provision of income taxes in
2020 to Ps. 1,748 million compared to Ps. 3,505 million in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>USA Segment</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Statements of Comprehensive Income</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Comparison of Years Ended December 31, 2019 and 2020</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales decreased 22%, to Ps. 5,549 million in 2020
compared to Ps. 7,120 million in 2019. This decrease resulted principally from a decrease of 61,000 tons in shipments of finished steel
products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products decreased 20%,
to 237,000 tons in 2020, compared to 298,000 tons in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The average price of steel products in pesos decreased
2.1% in 2020 compared to 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales decreased 26.7%, from Ps. 7,753 million
in 2019 to Ps. 5,677 million in 2020, the decrease is mainly due to a decrease of approximately 20% in tons of shipments of finished steel
products and the 8% decrease in the average cost per ton of steel products sold. Cost of sales as a percentage of net sales was 102% in
2020, compared to 109% in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross loss was Ps. 128 million in 2020 compared
to a Ps. 632 million gross loss in 2019. As a percentage of net sales, our gross loss was (2%) in 2020, mainly attributable to a decrease
of approximately 20% in tons of shipments of finished steel products and a decrease of 8%, approximately, in the average cost per ton
of steel products sold, compared to a gross loss of (9%) in 2019. The selling steel prices throughout the year also impacted our margin
since prices for steel products charged to our customers were gradually lower than our costs of raw material purchases as a result of
the time lag between the production and sales cycles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) was Ps. 241 million in 2020, compared to Ps. 268 million in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Administrative expenses as a percentage of net sales
were 4% in 2020 and 4% in 2019. Depreciation and amortization expense were Ps. 25 million in 2020 compared to Ps. 50 million in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other Income, Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 506 million in
2020, related to scrap metal sold during the period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 71 million in
2019, reflecting (i) other income, net, of Ps. 38 million for debugging accounts and (ii) other income, net, of Ps. 33 million related
to other financial operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Income</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt">We recorded an interest income of Ps. 0 million in 2020 compared
to Ps. 0 million in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt">We recorded an interest expense of Ps. 16 million in 2020 compared
to Ps. 85 million in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Foreign Exchange Gain (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a foreign exchange gain of Ps. 2 million
in 2020 compared to a foreign exchange gain of Ps. 3 million in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2020, we recorded an income tax profit provision
of Ps. 1,528 million and an income tax profit provision for deferred income taxes of Ps. 220 million for deferred income taxes. In 2019,
we recorded an income tax profit provision of Ps. 237 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net loss</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a net profit of Ps. 4 million in 2020,
compared to a net loss of Ps. 674 million in 2019. Our net income in 2020 is attributable mainly to a decrease in the average cost of
steel tons produced This compared to 2019, which was mainly impacted due to a decrease of 61,000 tons in shipments of finished steel products
and a decrease of 8% in the average cost of steel products sold.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Brazil Segment</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Statements of Comprehensive Income</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Comparison of Years Ended December 31, 2019 and 2020</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales increased 25% to Ps. 10,659 million in 2020
compared to Ps. 8,520 million in 2019. This increase resulted principally from an increase of 186,000 tons of shipments of finished steel
products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products increased to 870,500
tons in 2020 compared to 684,000 tons in 2019 (including the shipment of the new plants acquired in 2018, Cariacica and Itauna.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The average price of steel products in pesos decreased
1.7% in 2020 compared to 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales increased to Ps. 8,075 million in
2020 compared to Ps. 7,380 million in 2019, which increase is mainly attributable to the increase of the shipments of finished steel products
of 186,000 tons in 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The average cost per ton of steel products sold decreased
14% compared to 2019. Cost of sales as a percentage of net sales was 76% in 2020, compared to 87% in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross profit was Ps. 2,584 million in 2020 compared
to Ps. 1,140 million of gross profit in 2019. This increase in gross profit is attributable mainly to an increase of 186,000 tons of finished
steel products shipped, a 1.7% decrease in the average price of steel products sold, and a 14% decrease in the average cost per ton of
steel products sold. As a percentage of net sales, our gross profit was 24% in 2020, compared to 13% of gross profit in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) were Ps. 661 million in 2020 compared to Ps. 521 million in 2019. Operating expenses as a percentage of net sales were
6% in 2020 and 2019. Expenses for new companies acquired in 2018 increased the administrative expenses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Depreciation and amortization expenses were Ps. 220
million in 2020 compared to Ps. 126 million in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other Expense, Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other expense, net of Ps.12 million in
2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other expense, net, of Ps. 32 million in
2019, for debugging accounts.<I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt">We recorded an interest expense of Ps. 66 million in 2020 compared
to Ps. 111 million in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Foreign Exchange Gain (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a foreign exchange loss of Ps. 1,096 million
in 2020 this foreign exchange loss reflected the 29% depreciation of the Brazilian real against the dollar in 2020 compared to 2019 compared
to a foreign exchange loss of Ps. 177 million in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2020 we recorded an income tax provision for deferred
income taxes of Ps. 211 million compared to Ps. 8 million of income tax provision in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Income (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a net income of Ps. 537 million in 2020
compared to a net income of Ps. 291 million in 2019. The net income for the year 2020 compared to the net income in 2019 is mainly as
a result of an increase of 186,000 tons of finished steel products shipped.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Consolidated Statements of Comprehensive Income</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Comparison of Years Ended December 31, 2018 and 2019</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales decreased 4%, to Ps. 34,171 million in 2019
compared to Ps. 35,678 million in 2018. This decrease resulted primarily from a 11% decrease in the average price per ton of steel products
and an increase of 157,000 tons in shipments of finished steel products. Total sales outside of Mexico increased 7%, to Ps. 16,297 million
in 2019 compared to Ps. 15,257 million in 2018. Total sales in Mexico decreased 12%, from Ps. 20,421 million in 2018 to Ps. 17,874 million
in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products increased 7%,
to 2.349 million tons in 2019, compared to 2.192 million tons in 2018. Total sales volume outside of Mexico of finished steel products
increased 24% to 1.055 million tons in 2019, compared to 0.853 million tons in 2018, while total Mexican sales decreased 3%, from 1.339
million tons in 2018, compared to 1.294 million tons in 2019. The average price of steel products decreased 11% in 2019 compared to 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales decreased 2%, from Ps. 30,563 million
in 2018 to Ps. 30,067 million in 2019, which decrease is mainly attributable to a 8% decrease in the average cost per ton of steel products
sold. Cost of sales as a percentage of net sales was 88% in 2019 and 86% in 2018. We experienced higher cost of sales at our Republic
facilities, mainly as a result of (i) higher labor costs corresponding to our U.S. operations, and (ii) the higher cost of raw materials,
which our U.S. operations use in the production of SBQ steel. Hourly wages at our Mexican operations were approximately U.S.$1.9 (Ps.
36) per hour in 2019 and U.S.$1.9 (Ps. 36) per hour in 2018, compared to U.S.$50.6 (Ps. 954) and U.S.$55.3 (Ps.1,087) per hour for 2019
and 2018, respectively, at our U.S. operations. Although raw material costs are similar in the United States and Mexico, our U.S. operations
produce higher value-added SBQ steel, which requires more expensive raw materials such as chromium, nickel, molybdenum and other alloys.
Our Mexican operations require these alloys to a lesser extent, because they produce commodity steel as well as SBQ steel.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross profit was Ps. 4,104 million in 2019 compared
to a Ps. 5,115 million gross profit in 2018. This decrease in gross profit is attributable mainly to an increase of 157,000 tons of finished
steel products shipped, an 11% decrease in the average price of steel products sold, and a 8% decrease in the average cost per ton of
steel products sold. As a percentage of net sales, our gross profit was 12% in 2019 and our gross profit was 14% in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) increased 52%, to Ps. 1,637 million in 2019, compared to Ps. 1,080 million in 2018. The variation of Ps. 557 million
corresponds to the increase of Ps. 256 million in the Mexican segment (mainly expenses originated from the review carried out by the tax
authorities) and the increase of Ps. 301 million in the Brazil segment (expenses for new companies acquired in May 2018 were not for the
entire year and in 2019 they were for the entire year). In 2019 and 2018, our general and administrative expenses included Ps. 10 million
of amortization of the tangible and intangible assets registered principally in connection with the acquisition of Republic.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Administrative expenses as a percentage of net sales
were 5% in 2019 and 3% in 2018. Depreciation and amortization expense were Ps. 220 million in 2019 compared to Ps. 157 million in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other (Income) Expense, Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other expense, net, of Ps. 136 million
in 2019, reflecting (i) income of Ps. 3 million related to the sale of scrap, (ii) expense of Ps. 125 million for debugging accounts,
(iii) income of Ps. 6 million for recovery of insurance companies and (iv) expense related to other financial operations of Ps. 20 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 15 million in
2018, reflecting (i) income of Ps. 10 million related to the sale of scrap, (ii) expense of Ps. 9 million in land remediation at Pacific
Steel, (iii) income of Ps. 6 million for recovery of insurance companies and (iv) income related to other financial operations of Ps.
8 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;<I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Income</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded an interest income of Ps. 146 million in
2019 compared to Ps. 313 million in 2018. This decrease is attributable mainly to interest charged to affiliated companies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded an interest expense of Ps. 55 million in
2019 compared to Ps. 16 million in 2018. This increase is attributable mainly to the higher use of financial services.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Foreign Exchange Loss (Gain)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a foreign exchange loss of Ps. 785 million
in 2019 compared to a foreign exchange loss of Ps. 147 million in 2018; this foreign exchange loss reflected the 4% appreciation of the
peso against the dollar in 2019, compared to the 0.4% appreciation of the Mexican peso against the dollar in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2019 we recorded an income tax provision of Ps.
3,276 million, which included an income tax provision of Ps. 3,478 million (includes Ps. 2,324 million of the income tax derived from
a review of the Tax Administration System) (SAT) and an income tax profit provision for deferred income taxes of Ps. 202 million. In 2018
we recorded an income tax provision of Ps. 752 million, which included an income tax provision of Ps. 511 million and an income tax provision
for deferred income taxes of Ps. 241 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our effective income tax rates for 2019 and 2018 were
54.3% and 16.9%, respectively. According to the Income Tax Law in Mexico, the tax rate for the year 2019 and years thereafter is 30%.
We have implemented the practice of recognizing the benefit derived from the amortization of tax losses for the period in which such losses
are actually amortized. In 2019 and 2018, we amortized tax losses which generated a benefit on income tax of approximately Ps. 987 million
and Ps. 1,238 million, respectively. These effects caused our effective tax rates during 2018 to be lower than the statutory tax rate.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Income (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded net loss of Ps. 1,640 million in 2019,
compared to net income of Ps. 3,447 million in 2018. The net loss for the year 2019 compared to the net income in 2018 is mainly as a
result of (i) an increase of 157,000 tons of finished steel products shipped, a 11% decrease in the average price of steel products sold,
and a 8% decrease in the average cost per ton of steel products sold, (ii) in the year 2018 we had Ps. 313 million of interest income
compared to the year 2019 where we had Ps. 146 million of interest income, net, (iii) the increase in the foreign exchange loss in 2019
to Ps. 785 million compared to Ps. 147 million in 2018 and (iv) the increase in the provision of income taxes in 2019 to Ps. 3,276 million
compared to Ps. 752 million in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Mexican Segment</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Statements of Comprehensive Income</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Comparison of Years Ended December 31, 2018 and 2019</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales decreased 10%, to Ps. 18,531 million in 2019
compared to Ps. 20,508 million in 2018. This decrease resulted principally from a 9% decrease in the average price per ton of steel products
in 2019 compared to 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products decreased 0.5%,
to 1.367 million tons in 2019, compared to 1.374 million tons in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales decreased 5%, from Ps. 15,716 million
in 2018 to Ps. 14,935 million in 2019, which decrease is mainly attributable to a 4% decrease in the average cost per ton of steel products
sold. As a percentage of net sales, our cost of sales was 81% in 2019, compared to 77% in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross profit decreased 25%, to Ps. 3,596 million
in 2019 compared to Ps. 4,792 million in 2018. This decrease is attributable mainly to an increase of 9% in the average price of steel
products sold. As a percentage of net sales, our gross profit was 19% in 2019, compared to 23% in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;<I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) increased 43%, to Ps. 848 million in 2019, compared to Ps. 592 million in 2018. The increase of Ps. 256 million were
mainly expenses originated by the review carried out by the tax authorities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Administrative expenses as a percentage of net sales
were 5% in 2019 and 3% in 2018. Depreciation and amortization expense were Ps. 147 million in 2019 compared to Ps. 129 million in 2018.</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other Expense (Income), Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other expense, net, of Ps. 175 million
in 2019, reflecting (i) an income of Ps. 3 million related to the sale of scrap, (ii) income of Ps. 6 million for recovery of insurance
companies, (iii) expense of Ps. 130 million for debugging accounts and (iv) other expense, net, related to other financial operations
of Ps. 54 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 11 million in
2018, reflecting (i) an income of Ps. 10 million related to the sale of scrap, (ii) income of Ps. 6 million for recovery of insurance
companies, (iii) other expense of Ps. 9 million in the land treatment at Pacific Steel and (iv) other income, net, related to other financial
operations of Ps. 4 million.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Income</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded an interest income of Ps. 146 million in
2019 compared to Ps. 307 million in 2018. This interest income corresponds mainly to affiliates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;<I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded an interest income of Ps. 3 million in
2019, corresponding mainly to related party transactions that are eliminated in the consolidated statement of income, compared to Ps.
52 million of interest income in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Foreign Exchange Gain (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a foreign exchange loss of Ps. 628 million
in 2019 compared to a foreign exchange gain of Ps. 445 million in 2018; this foreign exchange reflected the 4% appreciation of the Mexican
peso against the dollar in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2019, we recorded an income tax provision of Ps.
3,505 million, which included an income tax provision of Ps. 3,492 million (includes Ps. 2,733 million of the income tax derived from
a review of the Tax Administration System) (SAT) and an income tax provision for deferred income taxes of Ps. 13 million. In 2018, we
recorded an income tax provision of Ps. 905 million, which included an income tax provision of Ps. 497 million and an income tax provision
for deferred income taxes of Ps. 408 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">According to the Income Tax Law in Mexico, the tax
rate for 2019 and thereafter is 30%.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Income</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded net loss of Ps. 1,412 million in 2019,
compared to net income of Ps. 4,110 million in 2018. This decrease is attributable mainly to; (i) a decrease of 9% in the average price
of steel products sold, (ii) the increase of Ps. 256 million in our administrative expenses, (iii) a foreign exchange loss of Ps. 628
million in 2019 compared to Ps. 445 million of foreign exchange gain in 2018 and (iv) the increase in the provision of income taxes in
2019 to Ps. 3,505 million compared to Ps. 905 million in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>USA Segment</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Statements of Comprehensive Income</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Comparison of Years Ended December 31, 2018 and 2019</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales decreased 23%, to Ps. 7,120 million in 2019
compared to Ps. 9,246 million in 2018. This decrease resulted principally from a decrease of 87,000 tons in shipments of finished steel
products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products decreased 23%,
to 298,000 tons in 2019, compared to 385,000 tons in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The average price of steel products in pesos decreased
0.5% in 2019 compared to 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales decreased 17%, from Ps. 9,294 million
in 2018 to Ps. 7,753 million in 2019, the decrease is mainly due to a decrease of approximately 23% in tons of shipments of finished steel
products and the 8% increase in the average cost per ton of steel products sold. Cost of sales as a percentage of net sales was 109% in
2019, compared to 101% in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross loss was Ps. 632 million in 2019 compared
to a Ps. 48 million gross loss in 2018. As a percentage of net sales, our gross loss was (9%) in 2019 mainly attributable to a decrease
of approximately 23% in tons of shipments of finished steel products and an increase of 8%, approximately, in the average cost per ton
of steel products sold, compared to a gross loss of (1%) in 2018. The selling steel prices throughout the year also impacted our margin
since prices for steel products charged to our customers were gradually lower than our costs of raw material purchases as a result of
the time lag between the production and sales cycles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) was Ps. 268 million in 2019, compared to Ps. 268 million in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Administrative expenses as a percentage of net sales
were 4% in 2019 and 3% in 2018. Depreciation and amortization expense were Ps. 50 million in 2019 compared to Ps. 25 million in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other Income, Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 71 million in
2019, reflecting (i) other income, net, of Ps. 38 million for debugging accounts and (ii) other income, net, of Ps. 33 million related
to other financial operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 4 million in
2018, related to other financial operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Income</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt">We recorded an interest income of Ps. 0 million in 2019 compared
to Ps. 6 million in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt">We recorded an interest expense of Ps. 85 million in 2019 compared
to Ps. 100 million in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Foreign Exchange Gain (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a foreign exchange gain of Ps. 3 million
in 2019 compared to a foreign exchange gain of Ps. 8 million in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2019, we recorded an income tax profit provision
of Ps. 237 million which included an income tax profit provision of Ps. 13 million and an income tax profit provision for deferred income
taxes of Ps. 224 million for deferred income taxes. In 2018 we recorded an income tax provision of Ps. 7 million for deferred income taxes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net loss</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a net loss of Ps. 674 million in 2019,
compared to a net loss of Ps. 406 million in 2018. Our net loss in 2019 is attributable mainly to a decrease of 87,000 tons in shipments
of finished steel products and an increase of 8% in the average cost of</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">steel products sold, compared to 2018, which impacted our margin since
prices for steel products charged to our customers were gradually lower than our costs of raw material purchases as a result of the time
lag between the production and sales cycles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Brazil Segment</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Statements of Comprehensive Income</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Comparison of Years Ended December 31, 2018 and 2019</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales increased 44% to Ps. 8,520 million in 2019
compared to Ps. 5,924 million in 2018. This increase resulted principally from an increase of 251,000 tons of shipments of finished steel
products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products increased to 684,000
tons in 2019 compared to 433,000 tons in 2018 (including the shipment of the new plants acquired in 2018, Cariacica and Itauna</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The average price of steel products in pesos decreased
9% in 2019 compared to 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales increased to Ps. 7,380 million in
2019 compared to Ps. 5,553 million in 2018, which increase is mainly attributable to the increase of the shipments of finished steel products
of 251,000 tons in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The average cost per ton of steel products sold decreased
16% compared to 2018. Cost of sales as a percentage of net sales was 87% in 2019, compared to 94% in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross profit was Ps. 1,140 million in 2019 compared
to Ps. 371 million of gross profit in 2018. This increase in gross profit is attributable mainly to an increase of 251,000 tons of finished
steel products shipped, a 9% decrease in the average price of steel products sold, and a 16% decrease in the average cost per ton of steel
products sold. As a percentage of net sales, our gross profit was 13% in 2019, compared to 6% of gross profit in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) were Ps. 521 million in 2019 compared to Ps. 220 million in 2018. Operating expenses as a percentage of net sales were
6% in 2019 compared to 4% in 2018. Expenses for new companies acquired in 2018 were not for the entire year and in 2019 they were for
the entire year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Depreciation and amortization expenses were Ps. 23
million in 2019 compared to Ps. 3 million in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other Expense, Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other expense, net, of Ps. 32 million in
2019, for debugging accounts.<I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We did not record other expense, net, in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt">We recorded an interest expense of Ps. 111 million in 2019
compared to Ps. 103 million in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Foreign Exchange Gain (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a foreign exchange loss of Ps. 177 million
in 2019 this foreign exchange loss reflected the 4% depreciation of the Brazilian real against the dollar in 2019 compared to 2018 compared
to a foreign exchange loss of Ps. 603 million in 2018. This foreign exchange loss reflected the 17.1% depreciation of the Brazilian real
against the dollar in 2018 compared to 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2019 we recorded an income tax provision for deferred
income taxes of Ps. 8 million compared to Ps. 160 million of income tax provision in 2018 which included an income tax provision of Ps.
15 million and an income tax profit provision for deferred income taxes of Ps. 175 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Income (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a net income of Ps. 291 million in 2019
compared to a net loss of Ps. 395 million in 2018. The net income for the year 2019 compared to the net loss in 2018 is mainly as a result
of (i) an increase of 251,000 tons of finished steel products shipped, a 9% decrease in the average price of steel products sold, and
a 16% decrease in the average cost per ton of steel products sold, (ii) the decrease in the foreign exchange loss in 2019 to Ps. 177 million
compared to Ps. 603 million in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Consolidated Statements of Comprehensive Income</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Comparison of Years Ended December 31, 2017 and 2018</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales increased 24%, to Ps. 35,678 million in 2018
compared to Ps. 28,700 million in 2017. This increase resulted primarily from a 19% increase in the average price per ton of steel products
and an increase of 101,000 tons in shipments of finished steel products. Total sales outside of Mexico increased 27%, to Ps. 15,257 million
in 2018 compared to Ps. 11,987 million in 2017. Total sales in Mexico increased 22%, from Ps. 16,713 million in 2017 to Ps. 20,421 million
in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products increased 4.8%,
to 2.192 million tons in 2018, compared to 2.091 million tons in 2017. Total sales volume outside of Mexico of finished steel products
increased 14.8% to 0.853 million tons in 2018, compared to 0.743 million tons in 2017, while total Mexican sales decreased 0.7%, from
1.348 million tons in 2017, compared to 1.339 million tons in 2018. The average price of steel products increased 18.6% in 2018 compared
to 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales increased 27%, from Ps. 23,994 million
in 2017 to Ps. 30,563 million in 2018, which increase is mainly attributable to a 21.5% increase in the average cost per ton of steel
products sold. Cost of sales as a percentage of net sales was 86% in 2018 and 84% in 2017. We experienced higher cost of sales at our
Republic facilities, mainly as a result of (i) higher labor costs corresponding to our U.S. operations, and (ii) the higher cost of raw
materials, which our U.S. operations use in the production of SBQ steel. Hourly wages at our Mexican operations were approximately U.S.$1.9
(Ps. 36) per hour in 2018 and U.S.$ 1.6 (Ps. 31) per hour in 2017, compared to U.S.$55.3 (Ps.1,087) and U.S.$56.4 (Ps. 1,113) per hour
for 2018 and 2017, respectively, at our U.S. operations. Although raw material costs are similar in the United States and Mexico, our
U.S. operations produce higher value-added SBQ steel, which requires more expensive raw materials such as chromium, nickel, molybdenum
and other alloys. Our Mexican operations require these alloys to a lesser extent, because they produce commodity steel as well as SBQ
steel.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross profit was Ps. 5,115 million in 2018 compared
to a Ps. 4,706 million gross profit in 2017. This increase in gross profit is attributable mainly to an increase of 101,000 tons of finished
steel products shipped, a 18.6% increase in the average price of steel products sold, and a 21.5% increase in the average cost per ton
of steel products sold. As a percentage of net sales, our gross profit was 14% in 2018 and our gross profit was 16% in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) decreased 13%, to Ps. 1,080 million in 2018, compared to Ps. 1,239 million in 2017. The variation of Ps. 159 million
corresponds to the decrease of Ps. 162 million in the Mexican segment, the increase of Ps. 11 million in the United States segment and
a decrease of Ps. 8 million in the Brazil segment. In 2018 and 2017, our general and administrative expenses included Ps. 10 million of
amortization of the tangible and intangible assets registered principally in connection with the acquisition of Republic and Ps. 125 million,
of amortization of the tangible and intangible assets registered principally in connection with the acquisition of Grupo San, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Administrative expenses as a percentage of net sales
were 3% in 2018 and 4% in 2017. Depreciation and amortization expense were Ps. 157 million in 2018 compared to Ps. 285 million in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other (Income) Expense, Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 15 million in
2018, reflecting (i) income of Ps. 10 million related to the sale of scrap, (ii) expense of Ps. 9 million in land remediation at Pacific
Steel, (iii) income of Ps. 6 million for recovery of insurance companies and (iv) income related to other financial operations of Ps.
8 million.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 7 million in
2017, reflecting (i) income of Ps. 10 million related to the sale of scrap, (ii) expense of Ps. 7 million in land remediation at Pacific
Steel and (iii) income related to other financial operations of Ps. 4 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Income</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded an interest income of Ps. 313 million in
2018 compared to Ps. 252 million in 2017. This increase is attributable mainly to higher interest rates in the U.S. and Mexico.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded an interest expense of Ps. 16 million in
2018 compared to Ps. 54 million in 2017. This decrease is attributable mainly to the lesser use of financial services.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Foreign Exchange Loss (Gain)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a foreign exchange loss of Ps. 147 million
in 2018 compared to a foreign exchange loss of Ps. 654 million in 2017; this foreign exchange loss reflected the 0.4% appreciation of
the peso against the dollar in 2018, compared to the 4.5% appreciation of the Mexican peso against the dollar in 2017.</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2018 we recorded an income tax provision of Ps.
752 million, which included an income tax provision of Ps. 511 million and an income tax provision for deferred income taxes of Ps. 241
million. In 2017 we recorded an income tax provision of Ps. 1,123 million, which included an income tax provision of Ps. 45 million and
an income tax provision for deferred income taxes of Ps. 1,078 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our effective income tax rates for 2018 and 2017 were
16.9% and 38.9%, respectively. According to the Income Tax Law in Mexico, the tax rate for the year 2018 and years thereafter is 30%.
We have implemented the practice of recognizing the benefit derived from the amortization of tax losses for the period in which such losses
are actually amortized. In 2018 and 2017, we amortized tax losses which generated a benefit on income tax of approximately Ps. 1,238 million
and Ps. 115 million, respectively. These effects caused our effective tax rates during 2018 to be lower than the statutory tax rate.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Income (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded net income of Ps. 3,447 million in 2018,
compared to net income of Ps. 1,895 million in 2017. The increase in net income for the year 2018 compared to 2017 is mainly as a result
of (i) an increase of 101,000 tons of finished steel products shipped, a 18.6% increase in the average price of steel products sold, and
a 21.5% increase in the average cost per ton of steel products sold, (ii) in the year 2017 we had Ps. 198 million of interest income compared
to the year 2018 where we had Ps. 297 million of interest income, net, (iii) the decrease in the foreign exchange loss in 2018 to Ps.
151 million compared to Ps. 654 million in 2018 and (iv) the decrease in the provision of income taxes in 2018 to Ps. 752 million compared
to Ps. 1,123 million in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Mexican Segment</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Statements of Comprehensive Income</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Comparison of Years Ended December 31, 2017 and 2018</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales increased 20%, to Ps. 20,508 million in 2018
compared to Ps. 17,125 million in 2017. This increase resulted principally from a 22% increase in the average price per ton of steel products
in 2018 compared to 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products decreased 2%,
to 1.374 million tons in 2018, compared to 1.404 million tons in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales increased 18%, from Ps. 13,340 million
in 2017 to Ps. 15,716 million in 2018, which increase is mainly attributable to a 20% increase in the average cost per ton of steel products
sold. As a percentage of net sales, our cost of sales was 77% in 2018, compared to 78% in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross profit increased 27%, to Ps. 4,792 million
in 2018 compared to Ps. 3,785 million in 2017. This increase is attributable mainly to an increase of 22% in the average price of steel
products sold. As a percentage of net sales, our gross profit was 23% in 2018, compared to 22% in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;<I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) decreased 21%, to Ps. 592 million in 2018, compared to Ps. 754 million in 2017. In 2018 our general and administrative
expenses included Ps. 0 million of amortization of the tangible and intangible assets and in 2017 our general and administrative expenses
included Ps. 103 million, of amortization of tangible and intangible assets registered principally in connection with the acquisition
of Grupo San.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Administrative expenses as a percentage of net sales
were 3% in 2018 and 4% in 2017. Depreciation and amortization expense were Ps. 129 million in 2018 compared to Ps. 211 million in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other Expense (Income), Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 11 million in
2018, reflecting (i) an income of Ps. 10 million related to the sale of scrap, (ii) income of Ps. 6 million for recovery of insurance
companies, (iii) other expense of Ps. 9 million in the land treatment at Pacific Steel and (iv) other income, net, related to other financial
operations of Ps. 4 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other expense, net, of Ps. 99 million in
2017, reflecting (i) an income of Ps. 10 million related to the sale of scrap, (ii) other expense of Ps. 108 million related to the transportation
and other expenses of acquired equipment by the Tlaxcala plant from the Republic plant, (iii) other expense of Ps. 8 million in the land
remediation at Pacific Steel and (iv) other income, net, related to other financial operations of Ps. 7 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Income</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded an interest income of Ps. 307 million in
2018 compared to Ps. 252 million in 2017. This increase is attributable mainly to higher interest rates in the U.S. and Mexico.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded an interest income of Ps. 52 million in
2018, corresponding mainly to related party transactions that are eliminated in the consolidated statement of income, compared to Ps.
7 million of interest expense in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Foreign Exchange Gain (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a foreign exchange gain of Ps. 445 million
in 2018 compared to an exchange loss of Ps. 1,292 million in 2017; this foreign exchange reflected the 0.4% appreciation of the Mexican
peso against the dollar in 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2018, we recorded an income tax provision of Ps.
905 million, which included an income tax provision of Ps. 497 million and an income tax provision for deferred income taxes of Ps. 408
million. In 2017, we recorded an income tax provision of Ps. 787 million, which included an income tax provision of Ps. 131 million and
an income tax provision for deferred income taxes of Ps. 656 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">According to the Income Tax Law in Mexico, the tax
rate for the year 2018 and years thereafter is 30%.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Income</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded net income of Ps. 4,110 million in 2018,
compared to net income of Ps. 1,098 million in 2017. This increase is attributable mainly to; (i) an increase of 22% in the average price
of steel products sold, and (ii) a foreign exchange gain of Ps. 445 million in 2018 compared to Ps. 1,292 million of foreign exchange
loss in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>USA Segment</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Statements of Comprehensive Income</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Comparison of Years Ended December 31, 2017 and 2018</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales increased 10%, to Ps. 9,246 million in 2018
compared to Ps. 8,371 million in 2017. This increase resulted principally from an increase of 11% in the average price of steel products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products decreased 0.5%,
to 385,000 tons in 2018, compared to 387,000 tons in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The average price of steel products in Mexican pesos
increased 11% in 2018 compared to 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales increased 19%, from Ps. 7,814 million
in 2017 to Ps. 9,294 million in 2018, which increase is mainly attributable to an increase of 20%, approximately, in the average cost
per ton of steel products sold. Cost of sales as a percentage of net sales was 101% in 2018, compared to 93% in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross loss was Ps. 48 million in 2018 compared
to a Ps. 557 million gross profit in 2017. As a percentage of net sales, our gross loss was (1%) in 2018 mainly attributable to an increase
of 20%, approximately, in the average cost per ton of steel products sold, compared to a 7% gross profit in 2017. The selling steel prices
throughout the year also impacted our margin since prices for steel products charged to our customers were gradually lower than our costs
of raw material purchases as a result of the time lag between the production and sales cycles.</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) increased 4%, to Ps. 268 million in 2018, compared to Ps. 257 million in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Administrative expenses as a percentage of net sales
were 3% in 2018 and 3% in 2017. Depreciation and amortization expense were Ps. 25 million in 2018 compared to Ps. 37 million in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other Income, Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 4 million in
2018, related to other financial operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded other income, net, of Ps. 106 million in
2017, reflecting (i) other income, net, of Ps. 108 million related to the sale of plant and equipment by Republic to the Tlaxcala plant
and (ii) other expense, net, of Ps. 2 million related to other financial operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Income</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt">We recorded an interest income of Ps. 6 million in 2018 compared
to Ps. 0 million in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt">We recorded an interest expense of Ps. 100 million in 2018
compared to Ps. 51 million in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Foreign Exchange Gain (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a foreign exchange gain of Ps. 7 million
in 2018 compared to an exchange loss of Ps. 26 million in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2018 we recorded an income tax provision of Ps.
7 million for deferred income taxes. In 2017 we recorded an income tax provision of Ps. 322 million for deferred income taxes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Income (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a net loss of Ps. 406 million in 2018,
compared to a net income of Ps. 6 million in 2017. Our net loss in 2018 is attributable mainly to an increase of 20% in the average cost
of steel products sold, compared to 2017, which impacted our margin since prices for steel products charged to our customers were gradually
lower than our costs of raw material purchases as a result of the time lag between the production and sales cycles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Brazil Segment</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Statements of Comprehensive Income</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Comparison of Years Ended December 31, 2017 and 2018</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Net sales increased to Ps. 5,924 million in 2018 compared
to Ps. 3,204 million in 2017. This increase resulted principally from an increase of 133,000 tons of shipments of finished steel products
and the 28% increase in the average price per ton of steel products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shipments of finished steel products increased to 433,000
tons in 2018 (including the shipment of the new plants acquired in 2018, which began to consolidate operations in May 2018: Cariacica
with 115,000 tons and Itauna with 41,000 tons) compared to 300,000 tons in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Cost of Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our cost of sales increased to Ps. 5,553 million in
2018 compared to Ps. 2,840 million in 2017, which increase is mainly attributable to the increase of the shipments of finished steel products
of 133,000 tons in 2018 and a 35% increase in the average cost per ton of steel products sold compared to 2017. Cost of sales as a percentage
of net sales was 94% in 2018, compared to 89% in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Gross Profit</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our gross profit was Ps. 371 million in 2018 compared
to Ps. 364 million of gross profit in 2017. The gross profit in the year 2018 remains practically the same as in 2017 due to the fact
that the increase by 133,000 tons shipped and the increase in prices of 28% in the tons shipped did not offset the increase of 35% in
the average cost of steel products sold. As a percentage of net sales, our gross profit was 6% in 2018, compared to 11% of gross profit
in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Administrative Expenses</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our administrative expenses (including depreciation
and amortization) were Ps. 220 million in 2018 compared to Ps. 228 million in 2017. Operating expenses as a percentage of net sales were
4% in 2018 compared to 7% in 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Depreciation and amortization expenses were Ps. 3 million
in 2018 compared to Ps. 36 million in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other Expense, Net</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We did not record other expense, net, in 2018 or 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Interest Expense</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt">We recorded an interest expense of Ps. 103 million in 2018
compared to Ps. 65 million in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 35.45pt; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Foreign Exchange Gain (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a foreign exchange loss of Ps. 603 million
in 2018 compared to an exchange gain of Ps. 2 million in 2017. This foreign exchange loss reflected the 17.1% depreciation of the Brazilian
real against the dollar in 2018 compared to 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Income Tax</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2018 we recorded an income tax profit provision
of Ps. 160 million, which included an income tax provision of Ps. 15 million and an income tax profit provision for deferred income taxes
of Ps. 175 million, compared to Ps. 13 million of income tax provision in 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Net Income (Loss)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We recorded a net loss of Ps. 395 million in 2018 compared
to Ps. 59 million of net income in 2017. Our net loss in 2018 is attributable mainly to a foreign exchange loss of Ps. 603 million in
2018 compared to an exchange gain of Ps. 2 million in 2017.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;<B>&nbsp;</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Critical Accounting Policies</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The discussion in this section is based upon our consolidated
financial statements, which have been prepared in accordance with IFRS. The preparation of these financial statements requires management
to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and
liabilities at year-end, and the reported amount of revenues and expenses during the year. Management regularly evaluates these estimates,
including those related to the carrying value of property, plant and equipment and other non-current assets, inventories and cost of sales,
income taxes, foreign currency transactions and exchange differences, liabilities for deferred income taxes, valuation of financial instruments,
obligations relating to employee benefits, potential tax deficiencies, environmental obligations, and potential litigation claims and
settlements. Management estimates are based on historical experience and various other assumptions that are believed to be reasonable
under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities
that are not readily apparent from other sources. Accordingly, actual results may differ materially from current expectations under different
assumptions or conditions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Management believes that the critical accounting policies
which require the most significant judgments and estimates used in the preparation of the consolidated financial statements relate to
deferred income taxes, the impairment of property, plant and equipment, impairment of intangible assets, valuation allowance on accounts
receivable and inventories obsolescence. We evaluate the recoverability of operating tax losses (NOL) carry forwards, and only for those
who have probability of being recovered is determined a deferred tax asset. The final realization of deferred tax assets depends on the
generation of taxable profits in the periods when the temporary differences are deductible. Upon carrying out this evaluation, we considered
the expected reversal of deferred tax liabilities, projected taxable profit and planning strategies. Based on the company&rsquo;s evaluation,
it determined the amount of deferred tax assets that is more likely than not to be realized in the future against those taxable profits.</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We evaluate periodically the adjusted values of our
property, plant and equipment and intangible assets to determine whether there is an indication of potential impairment. Impairment exists
when the carrying amount of an asset exceeds net cash flows expected to be generated by the asset. If such assets are considered to be
impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds the fair value.
Assets to be disposed of are reported at the lower of the carrying amount or realizable value. Significant judgment is involved in estimating
future revenues and cash flows or realizable value, as applicable, of our property, plant and equipment due to the characteristics of
those assets. The class of our assets which most require complex determinations based upon assumptions and estimates relates to indefinite
lived intangibles including goodwill, due to the current market environment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In June of 2015, Republic Steel temporarily idled the
newly constructed electric arc furnace at the Lorain, Ohio, facility in response to the severe economic downturn in the energy exploration
sector following the sharp drop in the price of oil which has led to significant market declines and demand for product. As a consequence
of this event, management determined a triggering event took place to where the long-lived assets at the Lorain facility may not be fully
recoverable. Management performed an analysis of the fair value of the Lorain facility with the assistance of an independent valuation
firm and determined the net book value exceeded the fair value by approximately U.S.$130.7 million (Ps. 2,701 million) and as such recognized
an asset impairment of this amount during the year ended December 31, 2015. The fair value determination at the Lorain facility was based
on an independent valuation of the Lorain melt shop assets using the comparable match method of the market approach. The income approach
was not considered an appropriate fair value measurement due to the absence of reliable forecast data as the facility was idled indefinitely
in early 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Management has no near-term plans to restart the facility.
The expectation is that it will be restarted when market conditions improve substantially, particularly in the oil and gas industry. We
have property, plant and equipment with a net book value of approximately U.S.$41.5 (Ps. 827 million) as of December 31, 2020 and U.S.$41.5
million (Ps. 783 million) as of December 31, 2019, pertaining to the Lorain, Ohio, facility after recording the impairment charge of U.S.$130.7
million (Ps. 2,701 million) in 2015 (the impairment charge did not impact the cash flows, as it was not a cash expenditure). Management
further assessed if there were any impairments at the Company&rsquo;s other asset groups in accordance with IFRS and determined that as of December
31, 2020, no other asset groups were impaired based on current projections. No further impairment was considered necessary or appropriate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As discussed in note 9 to our audited financial statements
included elsewhere in this Annual Report, management periodically evaluates the potential degradation of coke inventory to determine whether
it remains suitable as a blast furnace input for our operations or, alternatively, should be made available for sale to other companies
using other blast furnaces. Each year we hire a third-party expert to evaluate the impairment of coke and determine its fair value. The
fair value of coke has been decreasing, as can be seen in the following table, and its valuation is impacted by the exchange rate of the
peso against the U.S. dollar:</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; vertical-align: middle; width: 14%; text-align: right; padding-left: 4pt"><B>&nbsp;</B></TD>
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; vertical-align: middle; width: 14%; text-align: left; padding-left: 4pt"><B>&nbsp;</B></TD>
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; vertical-align: middle; width: 10%; text-align: center; padding-left: 4pt"><B>Net
  Tons</B></TD>
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; vertical-align: middle; width: 12%; text-align: center; padding-left: 4pt"><B>Metric
  Tons</B></TD>
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; vertical-align: middle; width: 13%; text-align: center; padding-left: 4pt"><B>U.S.$
  Cost<SUP>(1)</SUP></B></TD>
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; vertical-align: middle; width: 13%; text-align: center; padding-left: 4pt"><B>Cost
  <BR>
U.S.$/MT</B></TD>
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; vertical-align: middle; width: 12%; text-align: center; padding-left: 4pt"><B>Market
  <BR>
U.S.$/MT<SUP>(2)</SUP></B></TD>
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; vertical-align: middle; width: 12%; text-align: center; padding-left: 4pt"><B>Market
  Value<SUP>(1)</SUP></B></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="padding-right: 4pt; text-align: right; padding-left: 4pt">12/31/2018</TD>
  <TD STYLE="padding-right: 4pt; text-align: left; padding-left: 4pt">Coke inventory</TD>
  <TD STYLE="padding-right: 4pt; text-align: right; padding-left: 4pt">150,509</TD>
  <TD STYLE="padding-right: 4pt; text-align: right; padding-left: 4pt">136,541</TD>
  <TD STYLE="padding-right: 4pt; text-align: right; padding-left: 4pt">U.S.$99,932,739.59</TD>
  <TD STYLE="padding-right: 4pt; text-align: right; padding-left: 4pt">U.S.$731.88</TD>
  <TD STYLE="padding-right: 4pt; text-align: right; padding-left: 4pt">U.S.$355.00</TD>
  <TD STYLE="padding-right: 4pt; text-align: right; padding-left: 4pt">U.S.$48,463,173.95</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; text-align: right; padding-left: 4pt">2019</TD>
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; text-align: left; padding-left: 4pt">Sale of coke</TD>
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; text-align: right; padding-left: 4pt">0</TD>
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; text-align: right; padding-left: 4pt">0</TD>
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; text-align: right; padding-left: 4pt">0</TD>
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; text-align: right; padding-left: 4pt">&nbsp;</TD>
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; text-align: right; padding-left: 4pt">&nbsp;</TD>
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; text-align: right; padding-left: 4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="padding-right: 4pt; text-align: right; padding-left: 4pt">12/31/2019</TD>
  <TD STYLE="padding-right: 4pt; text-align: left; padding-left: 4pt">Coke inventory</TD>
  <TD STYLE="padding-right: 4pt; text-align: right; padding-left: 4pt">150,509</TD>
  <TD STYLE="padding-right: 4pt; text-align: right; padding-left: 4pt">136,541</TD>
  <TD STYLE="padding-right: 4pt; text-align: right; padding-left: 4pt">U.S.$99,932,739.59</TD>
  <TD STYLE="padding-right: 4pt; text-align: right; padding-left: 4pt">U.S.$731.88</TD>
  <TD STYLE="padding-right: 4pt; text-align: right; padding-left: 4pt">U.S.$290.00</TD>
  <TD STYLE="padding-right: 4pt; text-align: right; padding-left: 4pt">U.S.$39,602,543.72</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; text-align: right; padding-left: 4pt">2020</TD>
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; text-align: left; padding-left: 4pt">Sale of coke</TD>
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; text-align: right; padding-left: 4pt">0</TD>
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; text-align: right; padding-left: 4pt">0</TD>
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; text-align: right; padding-left: 4pt">0</TD>
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; text-align: right; padding-left: 4pt">&nbsp;</TD>
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; text-align: right; padding-left: 4pt">&nbsp;</TD>
  <TD STYLE="border-bottom: Black 1pt solid; padding-right: 4pt; text-align: right; padding-left: 4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="border-bottom: Black 2.5pt double; padding-right: 4pt; text-align: right; padding-left: 4pt">12/31/2020</TD>
  <TD STYLE="border-bottom: Black 2.5pt double; padding-right: 4pt; text-align: left; padding-left: 4pt">Coke inventory</TD>
  <TD STYLE="border-bottom: Black 2.5pt double; padding-right: 4pt; text-align: right; padding-left: 4pt">150,509</TD>
  <TD STYLE="border-bottom: Black 2.5pt double; padding-right: 4pt; text-align: right; padding-left: 4pt">136,541</TD>
  <TD STYLE="border-bottom: Black 2.5pt double; padding-right: 4pt; text-align: right; padding-left: 4pt">U.S.$99,932,739.59</TD>
  <TD STYLE="border-bottom: Black 2.5pt double; padding-right: 4pt; text-align: right; padding-left: 4pt">U.S.$731.88</TD>
  <TD STYLE="border-bottom: Black 2.5pt double; padding-right: 4pt; text-align: right; padding-left: 4pt">U.S.$350.00</TD>
  <TD STYLE="border-bottom: Black 2.5pt double; padding-right: 4pt; text-align: right; padding-left: 4pt">U.S.$47,789,350.00</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>



<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 2pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="padding-right: 4pt; width: 13%; text-align: right; padding-left: 4pt">-1</TD><TD STYLE="padding-right: 4pt; vertical-align: middle; text-align: left; padding-left: 4pt">In 2020, the applicable exchange rate
                                                                                        was 19.95 pesos per 1 U.S. dollar. In 2019, the applicable exchange rate was 18.87 pesos per 1 U.S. dollar. In 2018, the applicable
                                                                                        exchange rate was 19.66 pesos per 1 U.S. dollar.</TD>
</TR></TABLE>



<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 3pt; margin-bottom: 2pt; width: 100%"><TR STYLE="vertical-align: top; text-align: left">
<TD STYLE="padding-right: 4pt; width: 13%; text-align: right; padding-left: 4pt">-2</TD><TD STYLE="padding-right: 4pt; vertical-align: middle; text-align: left; padding-left: 4pt">Market price of Furnace coke quoted by Platts &ldquo;SBB STEEL MARKETS DAILY&rdquo; - 66/65 CCSR - FOB N.China</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In assessing the recoverability of the goodwill and
other intangibles, we must make assumptions regarding estimated future cash flows and other factors to determine the fair value of the
respective assets. We perform an annual review in the fourth quarter of each year, or more frequently if indicators of potential impairment
exist, to determine if the carrying value of recorded goodwill is impaired. The impairment review process compares the fair value of the
reporting unit in which goodwill resides to its carrying value. We estimate the reporting unit&rsquo;s fair value based on a discounted future
cash flow approach that requires estimating income from operations. In order to estimate our cash flows used in impairment computations,
we considered the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">our history of earnings;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>




<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">our history of capital expenditures;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the remaining useful lives of our primary assets;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">current and expected market and operating conditions; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">our weighted average cost of capital.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Other intangible assets are mainly comprised of trademarks,
customer list and non-competition agreements. When impairment indicators exist, or at least annually for indefinite live intangibles,
we determine our projected revenue streams over the estimated useful life of the asset. In order to obtain undiscounted and discounted
cash flows attributable to each intangible asset, such revenues are adjusted for operating expenses, changes in working capital and other
expenditures as applicable, and discounted to net present value using the risk adjusted discount rates of return. As of December 31, 2019
and 2020, there was no impairment charge to other intangible assets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As a result of the downturn in the construction industry
in Mexico during 2009 and the negative impact the downturn had on our operations mainly at the San Luis facilities, in which goodwill
resides we adjusted the key assumptions used in the valuation model. As of December 31, 2019 and 2020, there was no impairment charge
related to the San Luis facilities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As of December 31, 2020, the main key assumptions used
in the valuation models of the San Luis reporting unit are as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">discount rate: 9.5% </FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">sales: an increase of 46.68% was estimated in sales volume, considering that the increase in operations of the plant for fabrication of industrial wires will be consolidated; for sales prices, only has been considered an increase proportional to the estimated inflation rate has been considered. For the valuation model purposes, starting in the year 2022, the same volumes and sales prices determined for the 2021 budget had been considered; this is, that the figures are maintained constant for the years.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">If these estimates or their related assumptions for
prices and demand change in the future, we may be required to record additional impairment charges for these assets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">With respect to valuation allowance on accounts receivable,
on a periodic basis management analyzes the recoverability of accounts receivable in order to determine if, due to credit risk or other
factors, some receivables may not be collected. If management determines that such a situation exists, the book value of the non-recoverable
assets is adjusted and charged to the income statement through an increase in the doubtful accounts allowance. This determination requires
substantial judgment by management. As a result, final losses from doubtful accounts could differ significantly from estimated allowances.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We apply judgment at each balance sheet date to determine
whether the slow-moving inventory is impaired. Inventory is impaired when the carrying value is greater than the net realizable value.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The reserve for environmental liabilities represent
the estimated environmental remediation costs that we believe are going to incur. These estimates are based on currently available data,
existing technology, the current laws and regulations and take into account the likely effects of inflation and other economic and social
factors. The time in which we could incur these costs cannot be determined reliably at this time due to the absence of deadlines for remediation
under the laws and regulations which apply to remediation costs will be made.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>New Accounting Pronouncements</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">IASB has issued amendments to IFRS, which were enacted
but some of which are not yet effective:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Amendments applicable as of 2021</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In August 2020, the IASB issued a document entitled
&ldquo;Reform of the Interest Rate Benchmark - Phase 2, which modify IFRS 4.- Insurance Contracts, IFRS 7.- Financial Instruments: Disclosures,
IFRS 9.- Financial Instruments, IFRS 16.- Leases and IAS 39.- Financial Instruments: Recognition and Measurement. Amendments for Phase
2 introduce matters that could affect financial information during the reform of a benchmark interest rate, including the effects of changes
in contractual cash flows or hedging relationships arising from the replacement of a benchmark interest rate with an alternative interest
rate. The Phase 2 amendment objectives are:</P>



<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Assist companies in applying Standards when changes are made to contractual cash flows or hedging&nbsp;&nbsp;&nbsp;&nbsp;relationships because of the interest benchmark rate reform; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Providing useful information to users of financial statements.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Amendments applicable as of 2022</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In May 2020, the following amendments were issued:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Reference to the conceptual framework:</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">IFRS 3.- Business Combinations, the amendments correspond only to references
    to the conceptual framework.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Onerous contracts: Cost of fulfilling a contract:</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">IAS 37.- Provisions, Contingent Liabilities and Contingent Assets; this
    standard defines an onerous contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic
    benefits expected to be received under it. The amendments clarify that for the purpose of assessing whether a contract is onerous, the
    cost of fulfilling the contract includes both the incremental costs of fulfilling that contract and an allocation of other costs that
    relate directly to fulfilling contracts.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Property, plant and equipment: Revenues from the use previously foreseen</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">IFRS 16.- Property, plant and equipment, this amendment prohibits an entity
    from deducting from the cost of property, plant and equipment amounts received from selling items produced while the company is preparing
    the asset for its intended use. Instead, a company will recognize such sales proceeds and related cost in profit or loss.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Annual improvements to IFRS Standards 2018-2020 were issued, effective
    January 1, 2022:</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">IFRS 1 First-time Adoption of International Financial Reporting Standards
    - some options are established for the application of the Standards to Subsidiaries as a first-time adopter of IFRS</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">IFRS 9 Financial Instruments - this IFRS establishes that a substantial
    modification of the current conditions of an existing financial liability or part thereof shall be accounted for as a cancellation of
    the original financial liability and the recognition of a new financial liability. This amendment establishes that the conditions will
    be substantially different if the discounted present value of the cash flows under the new terms, including any fees paid net of any fees
    received and discounted using the original effective interest rate, is at least 10% different from the discounted present value of the
    remaining cash flows of the original financial liability</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD></TR>
  </TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Amendments applicable as of 2023</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">In January 2020, the IASB issued an amendment to
IAS 1.- Presentation of Financial Statements, which clarifies that in order to reclassify a current liability as a non-current liability,
the requirement for an entity to have the right to defer settlement of the liability for at least 12 months after the reporting period.
At the effective date of this amendment, July 2020, it was deferred until January 1, 2023.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify; text-indent: 35.45pt">At the date of issuance
of our consolidated financial statements, these new standards have not had any effect on our financial information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify; text-indent: 35.45pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>B.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Liquidity and Capital Resources</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On December 31, 2020, our total consolidated debt was
Ps. 6,020 million (U.S.$302,000) of 8 7/8% medium-term notes (&ldquo;MTNs&rdquo;) due 1998, which remained outstanding after we conducted
exchange offers for the MTNs in October 1997 and August of 1998. We could not identify the holders of such MTNs at the time of the exchange
offers and as a result such MTNs, which matured in 1998, have not been paid and remain outstanding.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On September 6, 2006, Industrias CH and its subsidiaries
and affiliates made available a line of credit in favor of Republic. Effective January 1, 2009, Industrias CH reduced the interest rate
from 5.23% to 0.25% per annum. As of December 31, 2018, the credits to Industrias CH and its subsidiaries and affiliates were liquidated
and as of December 31, 2018, Republic had Ps. 985 million (comprised of U.S.$38 million and Ps. 227 million, including interest), respectively,
outstanding under this line of credit. See Note 18 to our consolidated financial statements included elsewhere herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We depend heavily on cash generated from
operations as our principal source of liquidity. Other sources of liquidity have included financing made available to us by our
parent Industrias CH (primarily in the form of equity or debt, substantially all of which was subsequently converted to equity),
primarily for the purpose of repaying third party indebtedness, as well as limited amounts of vendor financing. On February 8, 2007,
we completed a public offering of ADSs and series B shares and raised cash proceeds of approximately Ps. 2,421 million <B>(</B>U.S.$214
million). As of December 31, 2018, we had cash and cash equivalents of Ps. 6,987 million and as of December 31, 2019 we had cash and
cash equivalents of Ps. 7,446 million. As of December 31, 2020 we had cash and cash equivalents of Ps. 7,728 million. We believe
that this amount of cash generated from operations will be sufficient to satisfy our currently anticipated cash requirements,
including our currently anticipated capital expenditures.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our principal use of cash has generally been to fund
our operating activities, to acquire businesses and to fund our capital expenditure programs. The following is a summary of cash flows
for the three years ended December 31, 2018, 2019 and 2020:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Principal Cash Flows</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Years ended December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 64%; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; width: 10%"><FONT STYLE="font-size: 10pt"><B>2018</B></FONT></TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; width: 10%"><FONT STYLE="font-size: 10pt"><B>2019</B></FONT></TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; width: 10%"><FONT STYLE="font-size: 10pt"><B>2020</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD COLSPAN="5" STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(millions of pesos)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Funds provided by operating activities</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">3,224</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,043</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">3,634</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Funds used in investing activities</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(820)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(107)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(833)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Funds used in financing activities</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(2,641)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(211)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(2,086)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our net funds provided by operations were Ps. 3,634
million in 2020 compared to Ps. 1,043 million of net funds provided by operations in 2019. The decrease of Ps. 1,110 million in the net
funds provided by operations between 2019 and 2018 originated mainly from the net loss for the year 2019. Our net funds provided by operations
were Ps. 3,224 million in 2018 compared to Ps. 3,184 million of net funds provided by operations in 2017. The increase of Ps. 40 million
in the net funds provided by operations between 2018 and 2017 originated mainly from the higher net income for the year 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We attribute our net funds used in investing activities
primarily to the acquisition of new facilities, property, plant and equipment and other non-current assets. Our net funds used in investing
activities were Ps. 833 million in 2020 compared to Ps. 107 million in 2019. In 2020 the acquisition of property, plant and equipment
was Ps.951 million, we had interest income of Ps. 108 million and other non-current assets used of Ps. 11 million. Our net funds used
in investing activities were Ps. 107 million in 2019</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">compared to Ps. 820 million in 2018. In 2019, the acquisition of property,
plant and equipment was Ps. 1,271 million, we received payments for loans granted to related parties for Ps. 1,071 million, we had interest
income of Ps. 145 million and other non-current assets used of Ps. 52 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our net funds used by financing activities in 2020
were Ps. 2,086 million, compared to Ps. 211 million used by financing activities in 2019. In 2020, there was an increase of Ps. 42 million
in the buy-back of our own shares, we paid dividends of Ps.1,990 and we paid interest of Ps. 54 million. Our net funds used by financing
activities in 2019 were Ps. 211 million, compared to Ps. 2,641 million used by financing activities in 2018. In 2019, there was an increase
of Ps. 156 million in the buy-back of our own shares, and we paid interest of Ps. 55 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As of December 31, 2020, we have the following commitments
for capital expenditures:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In January 2013, the Company entered into a 15-year
product supply agreement with Air Products and Chemicals, Inc. The agreement required Air Products and Chemicals to construct and install
a plant for the production of oxygen, nitrogen and argon gas on the premises of the Lorain, Ohio facility. In August of 2016, the Company
entered into an agreement with Air Products and Chemicals, Inc. whereby the plant was purchased for U.S.$30 million (Ps. 592 million)
and the supply agreement cancelled in its entirety. The purchase price is repayable over 6 years in equal monthly installments of U.S.$0.4
million (Ps. 7.9 million) after an initial payment of U.S.$1.2 million (Ps. 23 million) and carries no interest cost. Obligations are
secured by certain physical assets (operating, manufacturing, and storage equipment, buildings and machinery) at the Company&rsquo;s Canton
facility.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In January 2018, the Company entered into a contract
with the supplier ECOM, LTDA, for an amount of U.S.$6.3 million (Ps. 124 million) for the purchase of 10,000 MWH of energy per month,
for its subsidiary GV do Brasil Industria e Comercio de A&ccedil;o LTDA. The monthly payments expire 6 days after the closing date of
the month. The contract ended in February 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On February 22, 2018, a contract was signed with Primental
Technologies of Italy, the United States and Mexico for the reconstruction of the rolling mill and the supply of a new reheating furnace
for the Mexicali plant, which will increase capacity of finished product manufacturing from 17,500 to 22,500 tons per month. An advance
of 20% has already been paid for U.S.$1.67 million (Ps. 33 million) and the placement of the letters of credit is in process. The term
of execution of the project is 16 months. The budget already exercised for 2020 corresponds to U.S.$ 24 million. The last adjustments
are being made to start the production of bars from January 2021, rebar in May and profiles in June.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In order to maintain and increase the continuity
and quality of the electric supply in all the Group&rsquo;s clans, the scheme changed from Basic Supply (SSB) to Qualified Supply Service
(SSC), with the provision of acquiring energy in the wholesale electricity market. With the implementation of this project, which
only requires modernization of the set of equipment that records the consumption measurements of the electrical substations of each
plant, we are seeking to achieve a more efficient, safe, clean and transparent electrical service and more competitive prices than
our current pricing. We estimate the cost of this project is U.S.$1.850 million, which we expect to complete by November 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt"><FONT STYLE="color: #010000"><B>C.</B></FONT></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Research and Development, Patents and Licenses</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The San Luis facilities are registered with the Mexican
Institute of Industrial Property (&ldquo;IMPI&rdquo;) for the trademarks &ldquo;SAN&rdquo; and &ldquo;Aceros San Luis.&rdquo; The trademark
&ldquo;Grupo Simec&rdquo; is registered with the IMPI. On October 11, 2017, Simec International 6, S.A. de C.V., concluded the registration
of the patent &ldquo;<I>Fabricaci&oacute;n de Aceros de Mecanizado F&aacute;cil con Plomo en la M&aacute;quina de Colada Continua</I>&rdquo;
(Manufacture of Easy Machining Steels with Lead in Continuous Casting Machine) in the IMPI.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>D.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Trend Information</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In the first quarter of 2021, net sales increased by
31% as compared to the fourth quarter of 2020. Sales in tons of finished steel increased by 13% in the first quarter of 2021 as compared
to the fourth quarter of 2020. Prices of finished products sold in the first quarter of 2021 increased by approximately 16% as compared
to the fourth quarter of 2020.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>E.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Off-Balance Sheet Arrangements</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We do not have any material off-balance sheet arrangements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>F.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Tabular Disclosure of Contractual Obligations</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The table below sets forth our significant short-term
and long-term contractual obligations as of December 31, 2020:</P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD COLSPAN="6" STYLE="vertical-align: bottom">
    <P STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Maturity&nbsp;</B></P></TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Less than 1</B><BR>
    <B>year</B>&nbsp;</P></TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>1&ndash; 3 years&nbsp;</B></P></TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>3&ndash; 5 years&nbsp;</B></P></TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>More than</B><BR>
    <B>5 years</B>&nbsp;</P></TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Total&nbsp;</B></P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">(millions of pesos)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: left">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Short-term debt obligations</FONT></TD>
    <TD STYLE="padding-right: 3pt; text-align: right; padding-left: 3pt"><FONT STYLE="font-size: 10pt">6</FONT></TD>
    <TD STYLE="padding-right: 3pt; text-align: right; padding-left: 3pt"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="padding-right: 3pt; text-align: right; padding-left: 3pt"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="padding-right: 3pt; text-align: right; padding-left: 3pt"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="padding-right: 3pt; text-align: right; padding-left: 3pt"><FONT STYLE="font-size: 10pt">6</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.1in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Long-term contractual obligations (see paragraph below)</FONT></TD>
    <TD STYLE="padding-right: 3pt; text-align: right; padding-left: 3pt"><FONT STYLE="font-size: 10pt">1</FONT></TD>
    <TD STYLE="padding-right: 3pt; padding-left: 3pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3pt; text-align: right; padding-left: 3pt"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="padding-right: 3pt; text-align: right; padding-left: 3pt"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="padding-right: 3pt; text-align: right; padding-left: 3pt"><FONT STYLE="font-size: 10pt">1</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.2in; text-indent: -0.1in"><FONT STYLE="font-size: 10pt">Total</FONT></TD>
    <TD STYLE="padding-right: 3pt; text-align: right; padding-left: 3pt"><FONT STYLE="font-size: 10pt">7</FONT></TD>
    <TD STYLE="padding-right: 3pt; padding-left: 3pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3pt; text-align: right; padding-left: 3pt"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="padding-right: 3pt; text-align: right; padding-left: 3pt"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
    <TD STYLE="padding-right: 3pt; text-align: right; padding-left: 3pt"><FONT STYLE="font-size: 10pt">7</FONT></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3pt; padding-left: 3pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3pt; padding-left: 3pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3pt; padding-left: 3pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3pt; padding-left: 3pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3pt; padding-left: 3pt">&nbsp;</TD>
    </TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Republic leased certain equipment, office space and
computers through operating contracts under non-cancelable operating leases. These lease contracts expired during 2020. During 2020 and
2019, the expenses for operating leases were Ps. 0 million (U.S.$0.0 million) and Ps. 5.8 million (U.S.$0.3 million), respectively. As
of December 31, 2019, total future minimum lease payments under non-cancelable operating leases are Ps. 0.1 million (U.S.$0.006 million)
in 2020. Currently there are no additional obligations after 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In January 2013, Republic entered into an agreement
with EnerNOC which enables Republic to receive payments for reducing the electricity consumption during a dispatch declared by PJM Interconnection
as an emergency. The agreement is for 5 years, effective January 31, 2013 and expired on May 31, 2018. The agreement was extended in 2018
through May 31, 2021. Republic recognized income of Ps. 21.9 million (U.S.$1.1 million) and of Ps. 34.7 million (U.S.$1.8 million) from
this agreement in 2020 and in 2019, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>G.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Safe Harbor</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">All information that is not historical in nature and
disclosed under Item 5. &ldquo;Operating and Financial Review and Prospects&rdquo; is deemed to be a forward-looking statement. See &ldquo;Forward
Looking Statements.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item6" STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item&nbsp;6.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt; color: #010000"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </B></FONT><B><FONT STYLE="font-size: 10pt">Directors, Senior Management and Employees</FONT></B></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>A.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Directors and Senior Management</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Our Board of Directors</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our board of directors is responsible for managing
our business. Pursuant to our by-laws, the board of directors shall consist of a maximum of 21 but not less than five members elected
at an ordinary general meeting of shareholders. Our board of directors currently consists of five directors, each of whom is elected at
the annual shareholders&rsquo; meeting for a term of one year with an additional period of thirty days, if a successor has not been appointed.
The board of directors may appoint provisional directors until the shareholders&rsquo; meeting appoints the new directors. Under the Mexican
Securities Market Law and our bylaws, at least 25% of our directors must be independent. Under the law, the determination as to the independence
of our directors made by our shareholders&rsquo; meeting may be contested by the CNBV. In compliance with our bylaws and applicable Mexican
law, our board of directors meets on a quarterly basis and resolutions adopted by a majority of directors at the meeting are valid resolutions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Election of the Board of Directors</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">At each shareholders&rsquo; meeting for the election of directors,
the holders of shares are entitled pursuant to our by-laws to elect the directors. Each person (or group of persons acting together) holding
10% of our capital stock is entitled to designate one director.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The current members of our board of directors were
nominated and elected to such position at the 2020 general meeting of shareholders as proposed by Industrias CH. We expect that Industrias
CH will be in a position to continue to elect the majority of our directors and to exercise substantial influence and control over our
business and policies and to influence us to enter into transactions with Industrias CH and affiliated companies. However, our by-laws
provide that at least 25% of our directors must be independent from us and our affiliates, and our board of directors has passed a resolution
requiring the approval of at least two independent directors for certain transactions between us and our affiliates which are not our
subsidiaries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Mexican law, a majority shareholder has no fiduciary
duty to minority shareholders but may not act contrary to the interests of the corporation for the majority shareholder&rsquo;s benefit. Such
a majority shareholder is required to abstain from voting on any matter in which it directly or indirectly has a conflict of interest
and can be liable for actual and consequential damages if such matter passes as a result of its vote in favor thereof. In addition, the
directors of a Mexican corporation owe a duty to act in a manner which, in their independent judgment, is in the best interests of the
corporation and all its shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our board of directors adopted a code of ethics in
December 2002.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Authority of the Board of Directors</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The board of directors is our legal representative.
The board of directors must approve, among other matters, the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">our general strategy;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">annual approval of the business plan and the investment budget;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">capital investments not considered in the approved annual budget for each fiscal year;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">proposals to increase our capital or that of our subsidiaries;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">with input from the Audit Committee, on an individual basis: (i) any transactions with related parties, subject to certain limited exceptions, (ii) our management structure and any amendments thereto, and (iii) the election of our chief executive officer, his compensation and removal for justified causes; (iv) our financial statements and those of our subsidiaries, (v) unusual or non- recurrent transactions and any transactions or series of related transactions during any calendar year that involve (a) the acquisition or sale of assets with a value equal to or exceeding 5% of our consolidated assets or (b) the giving of collateral or guarantees or the assumption of liabilities, equal to or exceeding 5% of our consolidated assets, and (vi) contracts with external auditors and the chief executive officer annual report to the shareholders&rsquo; meeting;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">calling shareholders&rsquo; meetings and acting on their resolutions;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">any transfer by us of shares in our subsidiaries;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">creation of special committees and granting them the power and authority, provided that the committees will not have the authority which by law or under our by-laws is expressly reserved for the board of directors or the shareholders;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">determining how to vote the shares that we hold in our subsidiaries; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the exercise of our general powers in order to comply with our corporate purpose.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Meetings of the board of directors will be validly
convened and held if a majority of our members are present. Resolutions at the meetings will be valid if approved by a majority of the
members of the board of directors, unless our by-laws require a higher number. The chairman has a tie-breaking vote. Notwithstanding the
board&rsquo;s authority, our shareholders pursuant to decisions validly taken at a shareholders&rsquo; meeting at all times may override the board.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Duty of Care and Duty of Loyalty</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Mexican Securities Market Law imposes a duty of
care and a duty of loyalty on directors. The duty of care requires our directors to act in good faith and in the best interests of the
company. In carrying out this duty, our directors are required to obtain the necessary information from the executive officers, the external
auditors or any other person to act in the best interests of the company. Our directors are liable for damages and losses caused to us
and our subsidiaries as a result of violating their duty of care.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The duty of loyalty requires our directors to preserve
the confidentiality of information received in connection with the performance of their duties and to abstain from discussing or voting
on matters in which they have a conflict of interest. In addition, the duty of loyalty is violated if a shareholder or group of shareholders
is knowingly favored or if, without the express approval of the board of directors, a director takes advantage of a corporate opportunity.
The duty of loyalty is also violated, among other things, by (i) failing to disclose to the audit and corporate practices committee or
the external auditors any irregularities that the director encounters in the performance of his or her duties or (ii) disclosing information
that is false or misleading or omitting to record any transaction in our records that could affect our financial statements. Directors
are liable for damages and losses caused to us and our subsidiaries for violations of this duty of loyalty. This liability also extends
to damages and losses caused as a result of benefits obtained by the director or directors or third parties, as a result of actions of
such directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our directors may be subject to criminal penalties
of up to 12 years&rsquo; imprisonment for certain illegal acts involving willful misconduct that result in losses to us. Such acts include the
alteration of financial statements and records.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Liability actions for damages and losses resulting
from the violation of the duty of care or the duty of loyalty may be exercised solely for our benefit and may be brought by us, or by
shareholders representing 5% or more of our capital stock, and</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">criminal actions only may be brought by the Mexican Ministry of Finance,
after consulting with the CNBV. As a safe harbor for directors, the liabilities specified above (including criminal liability) will not
be applicable if the director acting in good faith (i) complied with applicable law, (ii) made the decision based upon information provided
by our executive officers or third-party experts, the capacity and credibility of which could not be subject to reasonable doubt, (iii)
selected the most adequate alternative in good faith or if the negative effects of such decision could not have been foreseeable, and
(iv) complied with shareholders&rsquo; resolutions provided the resolutions do not violate applicable law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The members of the board are liable to our shareholders
only for the loss of net worth suffered as a consequence of disloyal acts carried out in excess of their authority or in violation of
our by-laws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In accordance with the Mexican Securities Market Law,
supervision of our management is entrusted to our board of directors, which shall act through an audit and corporate practices committee
for such purposes, and to our external auditor. The audit and corporate practices committee (together with the board of directors) replaces
the statutory auditor (<I>comisario</I>) that previously had been required by the Mexican Corporations Law. See Item 6.C. &ldquo;&#8212;
Committees&rdquo; below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table sets forth the names of the members
of our board of directors and the year of their initial appointment:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: bottom; width: 90%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; border-bottom: black 1pt solid"><B>Name &nbsp;</B></P></TD>
    <TD STYLE="white-space: nowrap; vertical-align: top; width: 10%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Director Since&nbsp;</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Rufino Vigil Gonz&aacute;lez</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2001</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Ra&uacute;l Arturo P&eacute;rez Trejo</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2003</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Luis Garc&iacute;a Lim&oacute;n</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2011</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Rodolfo Garc&iacute;a G&oacute;mez de Parada</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2001</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Alfonso Barrag&aacute;n Galindo</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2019</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Biographical Information of our Board of Directors</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>Alfonso Barrag&aacute;n Galindo</I>. </B>Mr.
Barrag&aacute;n was born in 1953. He is an independent director for purposes of Mexican law and has been appointed to our board of directors
and the Audit Committee in 2019. Mr. Barrag&aacute;n is a labor lawyer and since 1978 has worked at La Comer, a group of self-service
stores for which he is the Director of the Legal Department since 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>Rodolfo Garc&iacute;a G&oacute;mez de Parada</I></B>.
Mr. Garc&iacute;a was born in 1953. He has been a member of our board of directors since 2001 and is an independent director for purposes
of Mexican law. He has been the tax advisor of Industrias CH since 1991 and also serves as member of the board of directors of a group
of retail stores since 1990.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>Luis Garc&iacute;a Lim&oacute;n</I></B>. Mr.
Garc&iacute;a was born in 1944. He is our chief executive officer and has been a member of our board of directors since 2011. From 1982
to 1990 he was general director of Compa&ntilde;&iacute;a Sider&uacute;rgica de Guadalajara, S.A. de C.V. (&ldquo;<U>CSG</U>&rdquo;), from
1978 to 1982 he was Operation Director of CSG, from 1974 to 1978 he was general manager of Moly Cop and Pyesa, and from 1969-1974 he was
Engineering Manager of CSG. In addition, from 1967 to 1969 Mr. Garc&iacute;a was the director of electrical installation of a construction
company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>Ra&uacute;l Arturo P&eacute;rez Trejo</I></B>.
Mr. P&eacute;rez was born in 1959. He has been a member of our board of directors since 2003, and is an independent director for purposes
of Mexican law, and is the chairman of our Audit Committee. Mr. P&eacute;rez has also served since 1992 as the chief financial officer
of a group that produces and sells structural steel racks for warehousing, aluminum and other industrial storage.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>Rufino Vigil Gonz&aacute;lez</I>. </B>Mr. Vigil
was born in 1948. He is currently the chairman of our board of directors and our chief executive officer and has been a member of the
board of directors since 2001. Since 1973, Mr. Vigil has been chief executive officer of Operadora de Manufacturera de Tubos, S.A. de
C.V., a steel related products corporation. From 1988 to 1993, Mr. Vigil was a member of the board of directors of a Mexican investment
bank and from 1971 to 1973 he was a construction corporation manager. In December 2019 he was appointed general director.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Executive Officers</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table sets forth the names of our executive
officers, their current position with us and the year of their initial appointment to that position.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 34%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Name&nbsp;</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 32%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Position&nbsp;</B></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 32%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Position </B><BR>
    <B>Held Since</B>&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Rufino Vigil Gonz&aacute;lez</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2001</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Mario Moreno Cortez</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Coordinator of Finance</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2012</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Juan Jos&eacute; Acosta Mac&iacute;as</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Chief Operating Officer</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">2004</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;<B><I>Rufino Vigil Gonz&aacute;lez</I>. </B>Mr.
Vigil was born in 1948. He is currently the chairman of our board of directors and our chief executive officer and has been a member of
the board of directors since 2001. Since 1973, Mr. Vigil has been chief executive officer of Operadora de Manufacturera de Tubos, S.A.
de C.V., a steel related products corporation. From 1988 to 1993, Mr. Vigil was a member of the board of directors of a Mexican investment
bank and from 1971 to 1973 he was a construction corporation manager. In December 2019 he was appointed general director.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>Mario Moreno Cortez. </I></B>Mr. Moreno was born
in 1968. He is currently our Finance coordinator. From 1998 to 2010, he was the general accountant within the main subsidiaries of Grupo
Simec. Previously Mr. Moreno worked in various departments of the financial area within certain of our principal subsidiaries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B><I>Juan Jos&eacute; Acosta Mac&iacute;as</I>. </B>Mr.
Acosta was born in 1960. He is currently our chief operating officer. From 1998 to 2004, he was production manager of CSG, he has been
working with us since 1983. Prior to working with us, Mr. Acosta worked for Mexicana de Cobre as supervisor in 1982.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our chief executive officer and executive officers
are required, under the Mexican Securities Market Law, to act for our benefit and not that of a shareholder or group of shareholders.
Our chief executive is required, principally, to (i) implement the instructions of our shareholders&rsquo; meeting and our board of directors,
(ii) submit to the board of directors for approval the principal strategies for the business, (iii) submit to the Audit Committee proposals
for the systems of internal control, (iv) disclose all material information to the public and (v) maintain adequate accounting and registration
systems and mechanisms for internal control. Our chief executive officer and our executive officers will also be subject to liability
of the type described above in connection with our directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Role of Mr. Sergio Vigil Gonz&aacute;lez:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Mr. Sergio Vigil Gonz&aacute;lez, the brother
of our controlling shareholder and our chairman and Chief Executive Officer, Rufino Vigil Gonz&aacute;lez, is the chief executive officer
of Industrias CH, which, together with its wholly-owned subsidiaries, currently hold approximately 52% of our series B shares. Mr. Vigil
also functions in a senior management role for the Company, although he holds no formal title at the Company.&nbsp;In this function, Mr.
Vigil directs business strategies for the Company, negotiates potential acquisitions and directs intercompany loans, among other things.&nbsp;Our
board of directors is aware of Mr. Vigil&rsquo;s role at the Company and he is formally authorized by specific authority on a case-by-case basis
of our board of directors as a signatory of the Company. For example, in May 2018, Mr. Sergio Vigil executed contracts on behalf of the
Company with respect to the acquisition and lease transfer of two plants in Brazil from Arcelor Mittal Brasil, S.A. Mr. Vigil does not
receive any compensation for his role.</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>B.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Compensation</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">For the years ended December 31, 2020 and 2019, we
paid no fees to our five directors, and the aggregate compensation our executive officers earned was approximately Ps. 90.6 million and
Ps. 106.6 million, respectively. We do not provide pension, retirement or similar benefits to our directors in their capacity as directors.
Our executive officers are eligible for retirement and severance benefits required by Mexican law on the same terms as all other employees,
and we do not separately set aside, accrue or determine the amount of our costs that is attributable to executive officers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>C.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Board Practices</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As described in Item 6.A above, our board of directors
is responsible for managing our business. The current members of our board of directors were elected to such position at our annual ordinary
shareholders&rsquo; meeting held on April 23, 2021, for a term of one year. None of our directors or executive officers are entitled to benefits
upon termination under their service contracts with us, except for what is due to them according to the Mexican Federal Labor Law <I>(Ley
Federal del Trabajo)</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Committees</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our by-laws provide for an audit and corporate practices
committee to assist the board of directors with the management of our business.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Audit and Corporate Practices Committee</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our audit and corporate practices committee (&ldquo;Audit
Committee&rdquo;) is governed by our bylaws and Mexican law. Our by-laws provide that the audit and corporate practices committee shall
be at least three members, all of which must be independent directors.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The chairman of the audit and corporate practices committee is elected
by our shareholders&rsquo; meeting, and the board of directors appoints the remaining members.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The audit and corporate practices committee is currently
composed of three members. Ra&uacute;l Arturo P&eacute;rez Trejo was appointed as chairman of the audit and corporate practices committee
at our annual ordinary shareholders&rsquo; meeting held on April 23, 2021, and Alfonso Barrag&aacute;n Galindo and Rodolfo Garc&iacute;a G&oacute;mez
de Parada were re-elected as members. Ra&uacute;l Arturo P&eacute;rez Trejo has been ratified as the &ldquo;audit committee financial expert.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The audit and corporate practices committee is responsible,
among others, for (i) supervising our external auditors and analyzing their reports, (ii) analyzing and supervising the preparation of
our financial statements, (iii) informing the board of our internal controls and their adequacy, (iv) requesting reports of our board
of directors and executive officers whenever it deems appropriate, (v) informing the board of any irregularities that it may encounter,
(vi) receiving and analyzing recommendations and observations made by the shareholders, members of the board, executive officers, our
external auditors or any third party and taking the necessary actions, (vii) calling shareholders&rsquo; meetings, (viii) supervising the activities
of our chief executive officer, (ix) providing an annual report to the annual shareholders&rsquo; meeting, (x) providing opinions to our board
of directors, (xi) requesting and obtaining opinions from independent third parties and (xii) assisting the board in the preparation of
annual reports and other reporting obligations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The chairman of the audit and corporate practices committee,
shall prepare an annual report to the annual shareholders&rsquo; meeting with respect to the findings of the audit and corporate practices committee,
which shall include (i) the status of the internal controls and internal audits and any deviations and deficiencies thereof, taking into
consideration the reports of external auditors and independent experts, (ii) the results of any preventive and corrective measures taken
based on results of investigations in respect of non-compliance of operating and accounting policies, (iii) the evaluation of external
auditors, (iv) the main results from the review of our financial statements and those of our subsidiaries, (v) the description and effects
of changes to accounting policies, (vi) the measures adopted as result of observations of shareholders, directors, executive officers
and third parties relating to accounting, internal controls, and internal or external audits; (vii) compliance with shareholders&rsquo; and
directors&rsquo; resolutions; (viii) observations with respect to relevant directors and officers; (ix) the transactions entered into with related
parties; and (x) the remuneration paid to directors and officers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our audit and corporate practices committee met at
least quarterly in 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>D.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Employees</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As of December 31, 2020, we had 4,448 employees
(2,436 were employed at our Mexico facilities, of whom 1,063 were unionized, 773 were employed at Republic facilities, of whom 599
were unionized and 1,239 were employed at our Brazil plants, of whom 1,148 were unionized) compared to 4,201 employees as of
December 31, 2019 (2,439 were employed at our Mexico facilities, of whom 1,071 were unionized, 836 were employed at Republic
facilities, of whom 662 were unionized and 926 were employed at our Brazil plant, of whom 842 were unionized).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The unionized employees in each of our Mexican facilities
are affiliated with different unions. Salaries and benefits of our Mexican unionized employees are determined annually and biannually,
respectively, through collective bargaining agreements. Set forth below is the union affiliation of the employees of each of our Mexican
facilities and the expiration date of the current collective bargaining agreements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Guadalajara facilities: </I>Sindicato de Trabajadores en la Industria Sider&uacute;rgica y Similares en el Estado de Jalisco. The contract expires on February 18, 2022.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Mexicali facilities</I>: Sindicato de Trabajadores de la Industria Procesadora y Comercializaci&oacute;n de Metales de Baja California. The contract expires on January 15, 2022.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Apizaco facilities</I>: Sindicato Nacional de Trabajadores de Productos Met&aacute;licos, Similares y Conexos de la Rep&uacute;blica Mexicana. The contract expires on January 15, 2022.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Cholula facilities</I>: Sindicato Industrial &ldquo;Acci&oacute;n y Fuerza&rdquo; de Trabajadores Metal&uacute;rgicos Fundidores, Mec&aacute;nicos y Conexos CROM del Estado de Puebla. The contract expires on January 31, 2022.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><I>San Luis facilities</I>: At the Aceros San Luis facility: Sindicato de Empresas adherido a la CTM, the contract expires on January 15, 2022; and at the Aceros DM facility: Sindicato de Trabajadores de la Industria Metal Mec&aacute;nica, Similares y Conexos del Estado de San Luis Potos&iacute; CTM, the contract expires on January 23, 2022.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have had good relations with the unions in our Mexican
facilities. The collective bargaining agreements are renegotiated every two years, and wages are adjusted every year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Republic is the only subsidiary of the Group which
offers other benefits and pension plans to their employees. Republic&rsquo;s benefit plans to its employees are described below.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Collective Bargaining Agreements</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As of December 31, 2020, 77% of Republic&rsquo;s workers
are covered by a collective bargaining agreement with the United Steelworkers (USW) that was extended in August 2019 through August 15,
2022.&nbsp; The extended agreement renews all the provisions, understandings and agreements set forth in the January 1, 2012 Basic Labor
Agreement. The extended agreement provides that the Company&rsquo;s quarterly contributions to fund the Republic Retirement VEBA Benefit Trust
(the &ldquo;Benefit Trust&rdquo;) be reduced from U.S.$2.6 million (Ps. 51 million) to U.S.$0.25 million (Ps. 5 million) beginning in August
15, 2016 through June 30, 2019. Effective July 1, 2019, the Company&rsquo;s contribution to the Benefit Trust changed to U.S.$4.00 (Ps. 83)
per hour for each hour worked by USW represented employees. Effective August 16, 2019, the Company is no longer obligated to fund the
Benefit Trust.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">For the Mexican operations, approximately 44% of the
employees are under collective bargaining agreements, which expire as described above.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">For the Brazil operations, approximately 93% of the
employees are under collective bargaining agreements, with <I>Sindicato dos Metal&uacute;rgicos de Pindamonhangaba, Moreira C&eacute;sar
e Roseira afiliado a CUT</I>, which expires on August 31, 2020 (plant in Pindamonhangaba<I>)</I> and <I>Sindicato dos Trabalhadores nas
Industrias Metal&uacute;rgicas, Mec&acirc;nicas, de Material El&eacute;trico e Eletr&ocirc;nico do Estado do Espirito Santo </I>(plant
in Cariacica<I>), </I>which expires on September 30, 2021<I>.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Defined Contribution Plans</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Steelworkers Pension Trust</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Republic participates in the Steelworkers Pension Trust
(SPT), a defined benefit multi-employer pension plan. While this plan provides defined benefits as a result of lack of information, the
Company accounts for the plan as a defined contribution plan. Specifically, the plan does not maintain accounting records for purposes
of IFRS presentation and does not provide enough information to allocate amounts between participating employers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Company&rsquo;s obligations to the plan are based upon
fixed contribution requirements. The Company contributes a fixed dollar amount of U.S.$1.68 (Ps. 33) per hour for each covered employee&rsquo;s
contributory hours, as defined under the plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Participation in a multi-employer pension plan agreed
to under the terms of a collective bargaining agreement differs from a traditional qualified single employer defined benefit pension plan.
The SPT shares risks associated with the plan in the following respects:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">- Contributions to the SPT by the Company may be used to provide
benefits to employees of other participating employers;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">- If a participating employer stops contributing to the SPT,
the unfunded obligations of the plan may be borne by the remaining participating employers; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">- If Republic chooses to stop participating in the SPT, the Company
may be required to pay an amount based on the underfunded status of the plan, referred to as a withdrawal liability.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On March 21, 2011, the Board of Trustees of the SPT
elected funding relief which has the effect of decreasing the amount of required minimum contributions in near-term years, but will increase
the minimum funding requirements during later plan years. As a result of the election of funding relief, the SPT&rsquo;s zone funding under
the Pension Protection Act may be impacted.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In addition to the funding relief election, the Board
of Trustees also elected a special amortization rule, which allows the SPT to separately amortize investment losses incurred during the
SPT&rsquo;s December 31, 2008 plan year-end over a 29 year period, whereas they were previously required to be amortized over a 15 year period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Republic&rsquo;s participation in the SPT for the annual
periods ended December 31, 2020 and 2019, is outlined in the table below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="6" STYLE="text-align: center"><FONT STYLE="font-size: 8pt"><B>Pension</B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>Protection Act</B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>Zone Status<SUP>(a)</SUP></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="6">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Republic Steel Contributions</B>&nbsp;</P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(U.S.$ in thousands)</B>&nbsp;</P></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="6" STYLE="text-align: center"><FONT STYLE="font-size: 8pt"><B>Surcharge Imposed<SUP>(c)</SUP></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 8pt"><B>Pension</B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>Fund</B></FONT></TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 8pt"><B>EIN/ Pension</B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>Plan Number</B></FONT></TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 8pt"><B>2020</B></FONT></TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 8pt"><B>2019</B></FONT></TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 8pt"><B>FIP/RP Status Pending/ Implemented<SUP>(b)</SUP></B></FONT></TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 8pt"><B>2020</B></FONT></TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 8pt"><B>2019</B></FONT></TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 8pt"><B>2020</B></FONT></TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 8pt"><B>2019</B></FONT></TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 8pt"><B>Expiration of</B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>Collective Bargaining</B></FONT><BR>
<FONT STYLE="font-size: 8pt"><B>Agreement</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 3%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 3%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 13%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 3%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 3%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 30%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 8pt">Steelworkers</FONT><BR>
<FONT STYLE="font-size: 8pt">Pension Trust</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 8pt">23-6648508/499</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">Green</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">Green</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 8pt">No</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 8pt">$</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">2,001</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 8pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">2,476</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">No</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 8pt">No</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 8pt">August 15, 2022</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 2pt"><FONT STYLE="font-size: 8pt">(a)</FONT></TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 8pt">The zone status is based on information that Republic received from the plan and is certified by the plan&rsquo;s actuary. Among other factors: plans in the green zone are at least 80% funded, plans in the yellow zone are less than 80% funded, and plans in the red zone are less than 65% funded.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 8pt">(b)</FONT></TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 8pt">Indicates if a financial improvement plan (FIP) or a rehabilitation plan (RP) is either pending or has been implemented.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 8pt">(c)</FONT></TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 8pt">Indicates whether there were charges to Republic from the plan.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">Republic has not been listed in the plans&rsquo; Forms
5500 as providing more than five percent of the total contributions for any plan years.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">There have been no significant changes that affect
the comparability of 2020 and 2019 contributions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>VEBA Benefit Trust</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">Republic is required to make quarterly contributions
to the VEBA Benefit Trust as determined by the terms of the USW collective bargaining agreement. The VEBA Benefit Trust is a health and
welfare plan for USW retiree healthcare benefits and is not a &ldquo;qualified&rdquo; plan under the regulations of the Employee Retirement
Income Security Act of 1974 (ERISA). Under the terms of the extended collective bargaining agreement referred to above, the Benefit Trust
contributions have been reduced from U.S.$2.6 million (Ps. 54 million) to U.S.$0.25 million (Ps. 5 million) million per quarter, effective
August 16, 2016. Effective August 16, 2019, Republic is no longer obligated to fund the Benefit Trust through the expiration of the extended
agreement. For the years ended December&nbsp;31, 2020 and 2019, the Company recorded expenses of Ps. 21.9 million (U.S.$1.1 million) and
Ps. 21.2 million (U.S.$1 million), respectively, related to the Benefit Trust.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">Republic recorded combined expenses of Ps. 61.8 million
(U.S.$3.1 million) and Ps. 69.5 million (U.S.$3.6 million) for the years ended December&nbsp;31, 2020 and 2019, respectively, related
to the funding obligations of the Benefit Trust and SPT.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>401(k) Plans</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">Republic has a defined contribution 401(k) retirement
plan that covers substantially all salaried and nonunion hourly employees. This plan is designed to provide retirement benefits through
company contributions and voluntary deferrals of employees&rsquo; compensation. The Company funds contributions to this plan each pay period
based upon the participant&rsquo;s age and service as of January&nbsp;first of each year. The amount of the Company&rsquo;s contribution is equal
to the monthly base salary multiplied by the appropriate percentage based on age and years of service. The contribution becomes 100% vested
upon completion of three years of vesting service. In addition, employees are permitted to make contributions into a 401(k) retirement
plan through payroll deferrals. The Company provides a 25.0% matching contribution for the first 5.0% of payroll that an employee elects
to contribute. Employees are 100% vested in both their and the Company&rsquo;s matching 401(k) contributions. For the years ended December&nbsp;31,
2020 and 2019, the Company recorded expense of Ps. 21.9 million <B>(</B>U.S.$1.1&nbsp;million) and Ps. 21.2 million <B>(</B>U.S.$1&nbsp;million),
respectively, related to this defined contribution retirement plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">Employees who are covered by the USW labor agreement
are eligible to participate in the defined contribution 401(k) retirement plan through voluntary deferrals of employees&rsquo; compensation.
There are no Company contributions or employer matching contributions relating to these employees.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Profit Sharing Plans and Incentive Compensation Plans</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">The labor agreement includes a profit sharing plan
to which Republic is required to contribute 2.5% of its quarterly pre-tax income, as defined in the labor agreement. At the end of each
year, the contribution is based upon annual pre-tax income up to U.S.$50.0&nbsp;million (Ps. 1,033 million) multiplied by 2.5%, U.S.$50.0&nbsp;million
(Ps. 1,033 million) to U,S.$100.0&nbsp;million (Ps. 2,066 million) multiplied by 3.0%, and above U.S.$100.0&nbsp;million (Ps. 2,066 million)
multiplied by 3.5%, less the previous payouts during the year. No expense was recorded during 2020 and 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 35.45pt">Republic has a profit sharing plan for all salaried
and nonunion hourly employees. During 2020 and 2019, the profit sharing plan was based upon achieving certain inventory and shipment targets.
No expense was recorded during the years ended December 31, 2020 and in 2019,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>E.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Share Ownership</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Industrias CH and its direct wholly-owned subsidiaries
currently hold approximately 52% of our series B shares. Mr. Rufino Vigil Gonz&aacute;lez, our chairman and Chief Executive Officer, owned,
directly or indirectly, approximately 67% of the shares of Industrias CH. Other than Mr. Rufino Vigil, each director and member of senior
management beneficially owns less than 1% of our series B shares. In addition, see Item 7.A. &ldquo;Major Shareholders&rdquo; for the beneficial
share ownership of Industrias CH.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item7" STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item&nbsp;7.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>&nbsp;<FONT STYLE="color: #010000">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT>Major Shareholders and Related Party Transactions</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>A.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Major Shareholders</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As of May 24, 2021, we had 462,779,474 shares of series
B common stock outstanding. Based on information available to us, we believe that, other than as described below, our officers and directors
do not beneficially own any series B shares or ADSs. Accordingly, on an individual basis, and as a group, our directors and executive
officers beneficially owned less than one percent of any class of our shares. None of our directors or officers holds any options to purchase
series B shares, ADSs or preferred shares. Prior to June 2002, our capital stock also included series A shares. On June 5, 2002, we converted
all of our series A shares to series B shares on a one-for-one basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Industrias CH and its direct wholly-owned subsidiaries
currently hold approximately 76.92% of our series B shares. At April 23, 2021, Rufino Vigil Gonz&aacute;lez, the chairman of our board
of directors, owned, directly or indirectly, approximately 67% of Industrias CH.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our major shareholders do not have voting rights different
from the rights of our other shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table shows the ownership of our series
B shares as of December 31, 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; border-bottom: black 1pt solid"><B>Name of Shareholder &nbsp;</B></P></TD>
    <TD STYLE="padding-bottom: 0.95pt">&nbsp;</TD>
    <TD COLSPAN="2">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>Number of shares<BR>
    owned&nbsp;</B></P></TD>
    <TD STYLE="padding-bottom: 0.95pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 0.95pt">&nbsp;</TD>
    <TD COLSPAN="3">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 1pt solid"><B>% of shares</B><BR>
    <B>owned</B>&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 74%"><FONT STYLE="font-size: 10pt">Industrias CH, S.A.B. de C.V</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 10pt">275,369,337</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-size: 11pt">55.3%</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Tuber&iacute;as Procarsa, S.A. de C.V. <SUP>(1)</SUP></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">99,461,866</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 11pt">20.0%</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Aceros y Laminados Sigosa, S.A. de C.V. <SUP>(1)</SUP></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4,377,776</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 11pt">0.9%</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Joist Estructuras, S.A. de C.V. <SUP>(2)</SUP></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">6,188,406</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 11pt">1.2%</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Industrial de Herramientas CH, S.A. de C.V. <SUP>(2)</SUP></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,240,628</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 11pt">0.5%</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Public Investors </FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">75,605,398</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 11pt">15.2%</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt"><FONT STYLE="font-size: 10pt">Treasury Shares</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">34,465,803</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 11pt">6.9%</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt"><FONT STYLE="font-size: 10pt">Total</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 10pt">497,709,214</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-size: 11pt">100%</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>






<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">A subsidiary of Industrias CH.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 8pt">(2)</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Companies directly or indirectly owned by members of the Vigil family. </FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">At May 24, 2021, 462,779,474 series B common shares
were held in Mexico by approximately 331 shareholders who were record holders in Mexico and 13 were ADS record holders in the United States.
The ADS represent 1,875,408 series B common shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>B.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Related Party Transactions</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have engaged from time to time in a number of transactions
with certain of our shareholders and companies that are owned or controlled, or are under common control, directly or indirectly, by our
controlling shareholder, Industrias CH, S.A.B. de</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">C.V., or its affiliates and/or the Vigil family. These transactions were
made on terms that we believe were not less favorable than those obtainable on an arm&rsquo;s length basis. See Note 18 to our consolidated
financial statements included herein for additional information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Loans to Related Parties</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our related party transactions include loans made to
the following related parties: Perfiles Comerciales Sigosa, S.A. de C.V. (&ldquo;Sigosa&rdquo;), Industrias CH, Proyectos Comerciales el
Ninzi, S.A. de C.V. (&ldquo;Ninzi&rdquo;), Operadora Compa&ntilde;&iacute;a Mexicana de Tubos S.A de C.V., Compa&ntilde;&iacute;a Manufacturera
de Tubos, S.A. de C.V. and Compa&ntilde;&iacute;a Laminadora Vista Hermosa, S.A. de C.V.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">At December 31, 2020, there was a loan receivable from
Perfiles Comerciales Sigosa, S.A. de C.V., including interests of $ 150,233 (U.S.$7,536,068), and a balance pending collection of $ 142,268,
as of December 31, 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;<I>Sigosa Loan</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2016, we entered into a loan arrangement with Sigosa,
a subsidiary of Industrias CH. The purpose of the loan was to provide funding in connection with a strategic joint venture in the seam-welded
tube business line between Tuberias Procarsa, S.A. de C.V. (&ldquo;Procarsa&rdquo;), a subsidiary of Industrias CH, and Quality Tube, S.A.
de C.V. The funding was provided to Procarsa through a series of intercompany loans amongst subsidiaries of Industrias CH. The loan to
Sigosa was memorialized under a current account agreement, dated as of November 30, 2016. The current account agreement provided that
the term of the loan was indefinite but could be terminated by either party upon 30 day&rsquo;s written notice. In addition, the current account
agreement provided that amounts advanced under the agreement would bear interest at the Interbank Interest Rate of Equilibrium (TIIE)
(<I>Tasa de Inter&eacute;s Interbancaria de Equilibrio</I>) plus 1%, and that interest will accrue and be payable upon the final repayment
and termination of the loan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As of December 31, 2016, the total amount advanced
under the Sigosa current account agreement was U.S.$32.9 million. In January 2017, the debt was converted into Mexican pesos at the exchange
rate of Ps. 21.9076 for U.S.$1.00, resulting in an outstanding balance of Ps. 721.4 million. As of December 31, 2017, the outstanding
balance was Ps. 806.4 million, consisting of outstanding principal of Ps. 721.4, and accrued interest of Ps. 85.0 million (consisting
of accrued interest of Ps. 24.6 million in 2016 and Ps. 60.4 million in 2017). As of December 31, 2018, the outstanding balance of the
loan was Ps. 579.0 million, resulting from payments in the amount of Ps. 297.0 million during 2018, plus an adjustment of Ps. 4.0 million
related to the conversion from U.S. dollars to pesos, plus accrued interest in 2018 of Ps. 65.6 million. During 2019, payments of U.S.$428,367
were received, resulting in a balance pending collection of U.S.$142,268, as of December 31, 2019. In the event that Sigosa fails to repay
the outstanding balance, it will be paid by Industrias CH.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Ninzi Loan</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In August 2016, we entered into a loan
arrangement with Proyectos Comerciales el Ninzi, S.A. de C.V., a subsidiary of Controladora VG, S.A. de C.V. (&ldquo;CVG&rdquo;) and
an affiliate of the Company. CVG is a holding company that is 100% owned by the members of the Vigil family, and is controlled by
Mr. Rufino Vigil, chairman of our board of directors. In 2016, we advanced net proceeds of Ps. 1,549.4 million to Ninzi to
facilitate the acquisition of companies engaged in the seam-welded tube business line. As of December 31, 2016, the outstanding
balance of the loan was Ps. 1,571.0 million, which included Ps. 18.9 million of accrued interest and Ps. 2.8 million of value added
tax. As of December 31, 2017, the outstanding balance of the loan was Ps. 1,695.9 million, which included Ps. 124.9 million of
accrued interest. As of December 31, 2018, the balance of the outstanding loan was Ps. 376.8 million, as a result of Ps. 1,455.1
million in loan payments made by Ninzi to the Company, offset by accrued interest of Ps. 136.0 million. Interest on this loan is
charged at the Interbank Interest Rate of Equilibrium (TIIE) (<I>Tasa de Inter&eacute;s Interbancaria de Equilibrio</I>) plus 1% and
will accrue and become payable upon the final repayment and termination of the loan. While certain negotiations and due diligence of
acquisitions were ongoing, Ninzi used the loan proceeds to purchase an aggregate amount of 29,007,216 shares of series B common
stock in the Mexican open market. The value of the shares purchased by Ninzi increased, resulting in an unrealized gain of Ps. 125.3
million. After adding interest and taxes payable, Ninzi paid the Company Ps. 165.1 million in 2018 to provide us with the benefit of
the unrealized gain. As of December 31, 2018, Ninzi did not own any series B common shares of the Company. In 2018, we had loans and
collection interests with Proyectos Comerciales el Ninzi, S.A. de C.V., which were liquidated in 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Other Loans to Related Parties</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2017, we made two loans to Industrias CH. The first
loan was for U.S.$21.4 million and accrues interest at a rate of LIBOR plus 1%. The second loan was for Ps. 89.4 million and accrues interest
at a rate of TIIE plus 1%. Interest will accrue and be paid upon the final repayment and termination of the loans. In 2018, we made two
additional loans to Industrias CH. The first loan was for U.S.$25.4 million and accrues interest at a rate of TIIE plus 1%. The second
loan was for Ps. 186.7 million and accrues interest at a rate of TIIE plus 1%. Interest will accrue and be paid upon the final repayment
and termination of the loans. The agreed interest rate 2019 for these loans is the equivalent of the Interbank interest rate plus 1 percentage
point. These loans were granted in U.S. dollars and pesos. As of December 31, 2020, the outstanding amount, including interest, was Ps.$858,510,
and as of December</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">31, 2019, the outstanding amount was Ps.$780,989. As of December 31, 2020,
interest collected from Industrias CH was Ps.$41,000, and as of December 31, 2019, was Ps.$265.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2018, the Company entered into a loan agreement
with Operadora Compa&ntilde;&iacute;a Mexicana de Tubos S.A de C.V. for U.S.$1.9 million. The principal balance accrued interest at a
rate of LIBOR plus 1%. The outstanding principal and accrued interest on this loan was paid in full in May 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2018, the Company entered into a loan agreement
with Compa&ntilde;&iacute;a Manufacturera de Tubos, S.A. de C.V. for U.S.$2.2 million. The principal balance accrued interest at a rate
of LIBOR plus 1%. The outstanding principal and accrued interest on this loan was paid in full in May 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2018, the Company entered into a loan agreement
with Compa&ntilde;&iacute;a Laminadora Vista Hermosa, S.A. of C.V. for U.S.$9.3 million. The principal balance accrued interest at a rate
of LIBOR plus 1%. The outstanding principal and accrued interest on this loan was paid in full in May 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Company entered a loan agreement with Perfiles
Comerciales Sigosa, S.A. of C.V. The principal balance accrued interest. The outstanding principal and accrued interest on this loan was
Ps.$150,233, and as of December 31, 2019, the outstanding amount was Ps.$142,268.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Loans from Related Parties</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have also received loans from related parties for
the purpose of financing acquisitions, debt redemptions, and bank loan amortization and interest payments. These related party transactions
include loans received from the following related parties: Industrias CH, S.A.B. de C.V., Tuberias Procarsa, S.A. de C.V., Procarsa Tube
and Pipe Co. and Pytsa Industrial de M&eacute;xico, S.A. de C.V. These loans were primarily received in U.S. dollars, in an aggregate
amount of approximately U.S.$50.0 million. The term of the loans was indefinite and they all accrued interest at a rate of 0.25% per annum.
As of December 31, 2017, the outstanding balances of the loans (translated to pesos) were as follows: Industrias CH, S.A.B. de C.V. in
the amount of Ps. 226.8 million, Tuberias Procarsa, S.A. de C.V. in the amount of Ps. 591.8 million, Procarsa Tube and Pipe Co. in the
amount of Ps. 59.6 million and Pytsa Industrial de M&eacute;xico, S.A. de C.V. in the amount of Ps. 102.6 million. All outstanding loan
balances and accrued interest were paid in full during 2018, and as of December 31, 2019, we had no outstanding loans from related parties.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Purchases and Sales</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">From time to time, we purchase and/or sell steel products,
primarily &ldquo;billet,&rdquo; to Industrias CH and its affiliates. In 2018, 2019 and 2020 such purchases totaled, Ps. 373 million, Ps.
438 million, and Ps. 0 million, respectively. In addition, in 2018, 2019 and 2020 we sold Ps. 20 million, Ps. 250 million and Ps. 0 million
of steel products to Industrias CH and its affiliates, respectively. We believe that terms of these transactions were not less favorable
than terms that would be available on an arms-length basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As of December 31, 2020, we have accounts payable
corresponding to the purchase of finished products from the following related parties: Aceros y Laminados Sigosa, S.A. de C.V. in
the amount of Ps. 4.6 million, Industrias CH in the amount of Ps. 214.3 million, Comercializadora Sigosa, S.A. de C.V. in the amount
of Ps. 102 million, Operadora de Perfiles Sigosa, S.A. de C.V. in the amount of Ps. 3.9 million, Operadora Pytsa Industrial, S.A. de
C.V. in the amount of Ps. 9 million, Perfiles Comerciales Sigosa, S.A. de C.V. in the amount of Ps. 1.2 million, Compania
Manufacurera de Tubos, S.A. de C.V. in the amount of Ps. 7.4 million, Compania Laminadora Vista Hermosa, S.A. de C.V. in the amount
of Ps. 1.4 million and other related parties in the amount of Ps.2.2 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Service Agreements</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have service agreements with Industrias CH and certain
of its affiliates, pursuant to which Industrias CH and its affiliates provide administrative, business, financial and legal services to
us and our subsidiaries. The term of the service agreements are indefinite. We make payments to Industrias CH on a monthly basis. Under
the service agreement, in 2018, 2019 and 2020, we paid Ps. 23 million, Ps. 24 million and Ps. 199 million, respectively, to Industrias
CH.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>C.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Interests of Experts and Counsel</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD ID="item8" STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item&nbsp;8.&nbsp; </B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt; color: #010000"><B>&nbsp;&nbsp;&nbsp;&nbsp; </B></FONT><B><FONT STYLE="font-size: 10pt">Financial Information</FONT></B></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>A.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Consolidated Statements and Other Financial Information</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">See Item 18. &ldquo;Financial Statements&rdquo; and &ldquo;Index
to Financial Statements.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Legal Proceedings</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Mexico</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On January 19, 2017, we received a letter issued by
the General Director of Crimes and Sanctions of the <I>Comisi&oacute;n Nacional Bancaria y de Valores</I> (National Banking and Securities
Commission) (the &ldquo;CNBV&rdquo;), notifying us that certain actions in connection with the repurchase of our own shares could be contrary
to the provisions of the <I>Ley del Mercado de Valores</I> (Securities Market Law) (the &ldquo;LMV&rdquo;). In December 2017, the General
Direction of Crimes and Sanctions of the CNBV fined the Company with the amount of Ps. 545,000. Grupo Simec appealed for reconsideration
before the CNBV itself, which was favorable to Grupo Simec in 2018, and the fine was left without effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;During the year 2018 Grupo Simec and some of
its subsidiaries have been audited by the tax authorities of Mexico with respect to fiscal years from 2013 to 2017. The tax which the
authority pretends to impose are non-existent taxes, which we have been litigating through various means including &ldquo;amparo&rdquo;,
lawsuits, resources of revocation in some cases and nullity lawsuit in others. As of December 31, 2018, the payment has not been enforceable
in any of the disputed matters. The amount of tax credits being appealed in court ascends to $5,880 million. During 2020 and 2019 financial
years, some of the Simec Group subsidiaries that have oversight acts affected tax payments and expenses through Remedial Agreements signed
between the companies and the Tax Administration Service (SAT) during the aforementioned years for an amount of $554.4 and $2,323.7 million.
All lawsuits regarding the tax credits were solved, the amount was $5,880 million.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The tax authorities in Mexico have the right to review
the previous five years and could determine differences in taxes payable, plus corresponding adjustments, interest and fines.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>United States and Canada</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On February 13, 2017, the SEC notified us that it was
conducting an informal, and non-public, inquiry into the Company in connection with our internal controls. After cooperating with the
SEC, we settled certain internal controls charges with the SEC on January 29, 2019. We agreed to retain an independent consultant to remediate
our material weaknesses and to pay a civil monetary penalty in the amount of U.S.$200,000.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In connection with a sales and use tax audit by the
Ohio Department of Taxation covering the period from January 1, 2009 through December 31, 2012, an assessment of U.S.$2.5 million (Ps.
47.2 million) (including interest of $0.4 million, Ps. 7.6 million) was issued against Republic on December 9, 2016. The Company disagrees
with the assessment in its entirety and has filed a Petition for Reassessment on January 30, 2017, appealing the assessment with the Ohio
Board of Tax Appeals. The Company&rsquo;s position is that the assessment that certain services were taxable is substantively incorrect, and
based upon a misinterpretation of the relevant regulations and a misunderstanding of the facts that led the Company to determine that
the services qualified for Ohio&rsquo;s sales and use tax exemption for manufacturers. Due to the nature of this matter and its early stages,
the Company is unable to determine the amount of loss, if any, it may sustain. Accordingly, the Company has not recorded an expense in
2020 or 2019 recognizing the assessment or any estimated settlement amount.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Related to the agreement signed on December 14, 2018,
with the SEC to correct 4 internal control weaknesses reported in the Form 20-F of 2018, the international firm Protiviti was hired as
independent consultant to assess the implemented internal controls, to ensure that transactions made are correctly recorded in accordance
with Mexican and other countries laws, where the company operates. Our external auditors Marcelo de los Santos y C&iacute;a., S.C., who
reviewed the 2020 financial statements provided their opinion on our internal controls over financial reporting , as indicated below under
Section 15.C. &ldquo;Attestation Report of the Independent Registered Public Accounting Firm&rdquo;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The tax authorities in the United States have the right
to review the previous three years and could determine differences in taxes payable, plus corresponding adjustments, surcharges and fines.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">For the years 2015-2016 and 2017-2018, the Canada Revenue
Agency (CRA) estimated a tax on sales omitted by Republic of U.S.$4.1 million plus interest for the 2015-2016 period and of U.S.$6.4 million
plus interest for the period 2017-2018. Republic does not agree on the amounts and has filed an Objection notice on September 2018 and
July 2019, respectively. As of May 2021, all the information has been filed and we are waiting for the resolution.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The tax authorities in Canada have the right to review
the previous four years and could determine differences in taxes payable, plus corresponding adjustments, surcharges and fines.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our operations in the United States and Canada have
been the subject of various environmental claims, including those described below. The resolution of any claims against us may result
in significant liabilities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>California Department of Toxic Substances Control,
DTSC</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In September 2002, the Department of Toxic Substances
Control (DTSC) inspected Pacific Steels Inc. (PS)&rsquo;s facilities based on an alleged complaint from neighbors due to PS&rsquo;s excavating
to recover scrap metal on its property and on a neighboring property, which PS rents from a third party (BNSF Railway). In this same month,
DTSC issued an enforcement order of imminent and substantial endangerment determination, which alleges that certain soil piles, soil management
and metal recovery operations may cause an imminent and substantial danger to human health and the environment; consequently, DTSC sanctioned
PS for violating Hazardous Waste Control Laws in the State of California and imposed the obligation to remedy the site. On July 26, 2004,
in an effort to continue with this order, DTSC filed against PS a Complaint for Civil Penalties and Injunctive Relief in San Diego Superior
Court. On July 26, 2004, the court issued a judgment, whereby PS was obligated to pay U.S.$0.2 million, which has been paid.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On June 6, 2010, the DTSC and the San Diego Department
of Environmental Health (DEH) inspected the facilities of PS, in response to a general complaint. On August 10, 2010 DTSC and DEH conducted
a second inspection and found seven infractions. The DEH is satisfied with the compliance of PS on those issues; however, on October 19,
2010 the technical division of the DTSC recommended to the legal division of DTSC that it impose significant penalties.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-right: 0; margin-left: 0">The land remediation was suspended
at the beginning of 2011 due to the inefficiency of the process, which was verified by several studies. As an alternative, once the necessary
permits were obtained from the authorities in Mexico, the Mexicali plant began the process of importing non-RCRA soil for final disposal
in a secure landfill based in Nuevo Leon State. This landfill is deposited after the separation of the metal content, which is used as
raw material in the melting process. PS has completed the shipment of non-RCRA soil for final disposal in Nuevo Leon State.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The disposition of a stack estimated at 8,000 tons
of material classified RCRA (hazardous for Federal purposes) was also considered for shipment to Mexico. The process began in early 2013,
but the response from the authorities was slow. Therefore, on April 9, 2015, a letter from the California Attorney General Department
of Justice (Attorney General) was received where PS is required to, in the absence of obtaining permission from the Mexican authorities;
present a program for transport the pile of contaminated soil classified as RCRA to an authorized confinement in the United States at
the latest on April 22, 2015. This letter warned that PS must ship the RCRA soil no later than July 9, 2015, or risk DTSC proceeding with
a civil lawsuit seeking the maximum amount of fines established by law and corresponding legal redress.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On April 21, 2015, PS sent a letter to the Attorney
General explaining that the authorities in Mexico had not denied permission to the Company but had simply requested that it present its
application in a different format, which had already been presented and reviewed by the authority on April 17, 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On July 23, 2015, the Attorney General denied the extension
requested by PS and demanded the immediate shipments of the RCRA stack to an authorized landfill. PS began transporting RCRA soil on July
29, 2015 and completed removal of the RCRA stack by September 12, 2015 with a total of 3,000 metric tons.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-right: 0; margin-left: 0">On January 5, 2016, the Attorney
General and PS stipulated to filing a &ldquo;final judgment and order on consent&rdquo; or Consent Judgment in San Diego Superior Court.
The parties negotiated the Consent Judgment, which includes the following terms:</P>


<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">PS to pay U.S.$ 0.138 million as a civil penalty for alleged violations of the 2004 Corrective Action Consent Agreement. PS has made all of the required payments to DTSC as of December 31, 2017.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Remove the RCRA soil pile and send it to an approved landfill. The Judgment indicates that the Company complied with this commitment by October 2, 2015.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">After removing the RCRA soil pile, the Company must take samples of the soil in the area where the RCRA soil pile was located. Samples were taken and the results indicated that the soil had pollution levels that exceed the limits set by the State. On April 7, 2016, the Attorney General and DTSC demanded that the Company remove soil 10 feet across and 2 feet deep on the perimeter of the area where the RCRA soil pile was located and dispose of it in an approved confinement. Instead, PS convinced DTSC to enter into a Tolling Agreement on August 10, 2016, which tolls for two years (until August 10, 2018) the statute of limitations for DTSC to challenge PS&rsquo;s compliance with the Consent Judgment. This Tolling Agreement was extended on August 10, 2018, for an additional two-year period, effective December 31, 2018, and will end as of August 10, 2021.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">The Company shall continue to meet the conditions of the final judgment, the corrective measures, and all tasks arising from this, which were entered in the same court in 2004. </FONT></TD></TR>
  </TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-right: 0; margin-left: 0">On May 29, 2019, the Company
presented a proposal to the DTSC, to carry out a work plan in March 2020, the DTSC has agreed tentatively, with that proposal or work
plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-right: 0; margin-left: 0">On September 2020, PS informed
the DTSC That it had been significantly affected by the COVID pandemic, and the corresponding economic downturn, although it was still
committed with the application of a work plan from IM, needs to stop implementation efforts. Such deployment is in hold as of this date.&#9;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">PS is working to develop a &ldquo;corrective measures
study&rdquo; (CMS) that is intended to develop a plan for determining what remedy will be implemented at the site. To date, it is unclear
what will be the appropriate remedy to implement at the PS site, when the CMS will be completed, how long remediation will take, and how
much it will cost.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Environmental Liabilities</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As is the case with most steel producers in the United
States, we could incur significant costs related to environmental compliance activities and remediation stemming from historical waste
management practices or other environmental issues at Republic&rsquo;s facilities. At December 31, 2020 and 2019, we had a reserve to cover
probable environmental liabilities totaling Ps. 49.8 million (U.S.$2.5 million) and Ps. 49.1 million (U.S.$2.6 million), respectively.
The reserve includes incremental direct costs of remediation efforts and post remediation monitoring costs that are expected to be included
after corrective actions are complete. As of December 31, 2020 and 2019, the current and non-current portions, Ps. 19.9 million (U.S.$1
million) and Ps. 18.9 million (U.S.$1 million), respectively, of the environmental reserve are included in other accrued liabilities and
accrued environmental liabilities, respectively, in the accompanying consolidated statement of financial position. The Company is not
otherwise aware of any material environmental remediation liabilities or contingent liabilities relating to environmental matters with
respect to the Republic&rsquo;s facilities for which the establishment of an additional reserve would be necessary at this time. To the extent
the Company incurs any such additional future costs, these costs will most likely be incurred over a number of years. However, future
regulatory action regarding historical waste management practices at the Company&rsquo;s facilities and future changes in applicable laws and
regulations may require the Company to incur significant costs that may have a material adverse effect on the Company&rsquo;s future financial
performance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Brazil</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">On September 5, 2017, Grupo Simec and GV do Brasil
were notified of an arbitration procedure brought by SMS Concast before the International Court of Arbitration (ICC), in which the payment
of U.S.$1.4 million is requested (Ps.27.6 million), plus additional expenses, for additional costs incurred in the construction and assembly
of the steel plant area in Brazil. On November 6, 2017, the Company filed a response, suing SMS Concast for various items that amount
to U.S.$5 million (approximately Ps. 98.3 million) approximately. On February 26, 2020 the arbitrators sentenced our companies to individual
and joint payments of various amounts and in different currencies. We are currently requesting SMS Concast to supply us with the missing
second level equipment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The tax authorities in Brazil have the right to review
the previous five years and could determine differences in taxes payable, plus corresponding adjustments, surcharges and fines.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-right: 0; margin-left: 0"><B>Dividends and Dividend Policy</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We have not paid dividends in the past. At the Ordinary
General Shareholders&rsquo; Meeting held on February 10, 2020, a Ps. 1,990 million dividend was approved from the net tax profit account for
the profits generated until December 31, 2013, which was paid in full on March 10, 2020. Aside from this dividend, because we intend to
devote a substantial portion of our future cash flows to funding our expansion plan and working capital requirements, we do not currently
expect to pay additional dividends in the near future. We may consider paying dividends in the future based on a number of factors, including
our results of operations, financial condition, cash requirements, tax considerations, future prospects and other factors that our board
of directors and our shareholders may deem relevant, including the terms and conditions of any future debt instruments that might limit
our ability to pay dividends. For a description of shareholders&rsquo; and holders of ADS&rsquo; rights to receive dividends and the conditions to
declare and pay dividends, see Item 10.B. &ldquo;Memorandum and Articles of Association &#8211; Dividends and Distributions.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>B.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Significant Changes</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Except as disclosed elsewhere in this annual report,
we have not experienced any significant changes since the date of our consolidated financial statements included herein.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item9" STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item</B></FONT><B><FONT STYLE="font-size: 10pt">&nbsp;9.</FONT></B></TD>
    <TD><FONT STYLE="font-size: 10pt; color: #010000"><B>&nbsp;&nbsp;&nbsp;&nbsp; </B></FONT><B><FONT STYLE="font-size: 10pt">The Offer and Listing</FONT></B></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our series B shares are listed on the Mexican Stock
Exchange under the ticker symbol &ldquo;SIMEC B&rdquo; and the ADSs are listed on the NYSE American under the ticker symbol &ldquo;SIM.&rdquo;
The ADSs are issued by The Bank of New York as depositary under a Deposit Agreement, dated as of July 8, 1993, as amended, among us, the
depositary and the holders from time to time of ADRs.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item10" STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt; color: #010000"><B>&nbsp;10.</B></FONT><B> <FONT STYLE="font-size: 10pt">Additional Information</FONT></B></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>A.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Share Capital</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>B.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Memorandum and Articles of Association</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our principal objects and purposes, as expressed in
the Second Clause of our by-laws, are to engage in the control of companies dedicated to the manufacture, processing and distribution
of diversified SBQ steel and structural products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following is a summary of certain rights of holders
of our capital stock, including brief summaries of material provisions of our by-laws and Mexican law. This summary is not exhaustive
and does not contain all information that may be important to you. For more complete information, you should read our by-laws, which have
been filed as an exhibit to this annual report and incorporated by reference herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Board of Directors</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Mexican Securities Market Law imposes a duty of
care and a duty of loyalty on directors. The duty of care, which generally requires that directors: (i) obtain the information reasonably
necessary to make decisions; (ii) request from officers and auditors information that is relevant to a decision to be made; (iii) postpone
board of directors meetings when a director is not present, has not arrived on time or has not been provided with the same information
as other directors; (iv) deliberate and vote, including if requested with the presence only of the other directors and the secretary of
the board. Directors will breach their duty of care and be subject to liability when damage is caused to the issuer by any of the following:
(i) failure to attend board, shareholders&rsquo; or committee meetings, which failure prevents such meeting from being duly held; (ii) failure
to reveal relevant information to the board of directors or to an applicable committee, subject to legal or contractual limitations on
disclosure of such information; or (iii) failure to comply with the duties imposed by the Mexican Securities Market Law or the issuer&rsquo;s
by-laws. Failure of directors to act with due care makes the relevant directors jointly and severally liable for damages and losses caused
to the issuer and its subsidiaries, which may be limited in the company&rsquo;s by-laws or by resolution of the shareholders&rsquo; meeting, except
in the case of willful misconduct or illegal acts. Liability for breach of the duty of care may also be covered by indemnification provisions
and director and executive officer insurance policies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The duty of loyalty primarily consists of
maintaining the confidentiality of information received in connection with the performance of the director&rsquo;s duties, and abstaining
from discussing or voting on matters where the director has a conflict of interest. Directors will have breached their duty of
loyalty in the following cases: (i) if without justification they utilize their position to gain benefits for themselves or third
parties, including an individual shareholder or group of shareholders; (ii) if they vote on or participate in deliberations
concerning an issue on which they have a conflict of interest; (iii) if they do not reveal the conflicts of interests they have;
(iv) if they deliberately favor an individual shareholder or group of shareholders to the detriment of others; (v) if they approve
related party transactions without observing the related guidelines under the Mexican Securities Market Law; (vi) if they utilize
property of the issuer for their own benefit or that of third parties in contravention of relevant policies; (vii) if they make
undue use of privileged information; or (viii) if, for themselves or third parties, they take advantage of a corporate opportunity.
A violation of the duty of loyalty makes the relevant directors jointly and severally liable for damages and losses caused to the
issuer and its subsidiaries, and in every case require removal from their positions. Unlike the duty of care, liability for breach
of the duty of loyalty may not be limited by the company&rsquo;s by-laws, by resolution of the shareholders&rsquo; meeting or otherwise, nor may
indemnification provisions or insurance policies cover such liability.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our directors may be subject to criminal penalties
of up to 12 years&rsquo; imprisonment for certain illegal acts involving willful misconduct that result in losses to us, which include, among
others, altering financial statements or records. In terms of the General Law of Commercial Companies and our by-laws, only the shareholders&rsquo;
meetings can determinate compensation for the directors. Our directors cannot individually exercise any of our borrowing powers. We do
not have any retirement plan. Shareholders, or a group of shareholders, that control 10% of our shares can name a director and (in that
director&rsquo;s absence) an alternate director.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Voting Rights and Shareholders&rsquo; Meetings</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Each series B share entitles its holder to one vote
at any meeting of our shareholders. Each series L share would entitle its holder to one vote at any meeting at which holders of series
L shares are entitled to vote. Holders of series L shares would be entitled to vote only on the following matters:</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">our transformation from one type of corporation to another;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">to elect one member of our board of directors pursuant to the provisions of our by-laws and the Securities Market Law;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">any merger or corporate spin-off in which we are not the surviving entity;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">our dissolution or liquidation;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">cancellation of the registration of our shares with the National Registry of Securities; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">any action that would prejudice the rights of holders of series L shares and not prejudice the other classes of shares similarly. A resolution on any such action requires the affirmative vote of a majority of all outstanding series L shares.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shareholders may vote by proxy duly appointed in writing.
Under Mexican law, holders of shares of any series are also entitled to vote as a class on any action that would prejudice the rights
of holders of shares of such series but not rights of holders of shares of other series, and a holder of shares of such series would be
entitled to judicial relief against any such action taken without such a vote. Our board of directors or other party calling for shareholder
action initially would determine whether an action requires a class vote on these grounds. A negative determination would be subject to
judicial challenge by an affected shareholder, and a court ultimately would determine the necessity for a class vote. There are no other
procedures for determining whether a proposed shareholder action requires a class vote, and Mexican law does not provide extensive guidance
on the criteria to be applied in making such a determination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Mexican law and our by-laws, we may hold three
types of shareholders&rsquo; meetings: ordinary, extraordinary and special. Ordinary shareholders&rsquo; meetings are those called to discuss any
issue not reserved for extraordinary shareholders&rsquo; meeting. An annual ordinary shareholders&rsquo; meeting must be convened and held within
the first four months following the end of each fiscal year to discuss, among other things, the board of director&rsquo;s report on our financial
statements, the chief executive officer&rsquo;s report on our operations during the preceding year, a report on fulfillment of our tax obligations
of the last fiscal year and the Audit Committee&rsquo;s report with respect to the preceding year, the appointment of members of the board of
directors and the chairman of the Audit Committee, declaration of dividends and the determination of compensation for members of the board
of directors and for members of the Audit Committee. Under the Mexican Securities Market Law, our ordinary shareholders&rsquo; meeting, in addition
to those matters described above, will have to approve any transaction representing 20% or more of our consolidated assets, executed in
a single or a series of transactions, during any fiscal year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Extraordinary shareholders&rsquo; meetings are those called
to consider any of the following matters:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">voluntary dissolution of the company;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">an increase or decrease in a company&rsquo;s minimum fixed capital;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">change in corporate purpose or nationality;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">any transformation, merger or spin-off involving the company;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>




<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">any stock redemption or issuance of preferred stock or bonds;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the cancellation of the listing of our shares with the National Securities Registry or on any stock exchange;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">any other amendment to our by-laws; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">any other matters for which applicable Mexican law or our by-laws specifically require an extraordinary meeting.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Special shareholders&rsquo; meetings are those that shareholders
of the same series or class call and hold to consider any matter particularly affecting the relevant series or class of shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Shareholders&rsquo; meetings are required to be held in our
corporate domicile, which is Guadalajara, Jalisco. Calls for shareholders&rsquo; meetings must be made by the chairman or the secretary of the
board of directors or the chairman of our Audit Committee. Any shareholder or group of shareholders representing at least 10% of our capital
stock has the right to request that the chairman of the board of directors or the chairman of the Audit Committee call a shareholders&rsquo;
meeting to discuss the matters</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">indicated in the relevant request. If the chairman of the board of directors
or the chairman of the Audit Committee fail to call a meeting within 15 calendar days following receipt of the request, the shareholder
or group of shareholders representing at least 10% of our capital stock may request that the call be made by a competent court.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Calls for shareholders&rsquo; meetings must be published
in the official gazette of the state of Jalisco or any major newspaper located in the City of Guadalajara, Jalisco at least 15 calendar
days prior to the date of the meeting. Each call must set forth the place, date and time of the meeting and the matters to be addressed.
Calls must be signed by whomever makes them, provided that calls made by the board of directors or the Audit Committee must be signed
by the chairman, the secretary or a special delegate appointed by the board of directors or the Audit Committee as appropriate, for that
purpose. Shareholders&rsquo; meetings will be validly held and convened without the need of a prior call or publication whenever all the shares
representing our capital are duly represented.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">To be admitted to any shareholders&rsquo; meeting, shareholders
must: (i) be registered in our share registry; and (ii) at least 24 hours prior to the commencement of the meeting submit (a) an admission
ticket issued by us for that purpose, and (b) a certificate of deposit of the relevant stock certificates issued by the Secretary or by
a securities deposit institution, a Mexican or foreign bank or securities dealer in accordance with the Mexican Securities Market Law.
Shareholders may be represented at any shareholders&rsquo; meeting by one or more attorneys-in-fact, and these representatives may not be one
of our directors. Representation at shareholders&rsquo; meetings may be substantiated pursuant to general or special powers of attorney or by
a proxy executed before two witnesses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">At or prior to the time of the publication of any call
for a shareholders&rsquo; meeting, we will provide copies of the publication to the depositary for distribution to the holders of ADSs. Holders
of ADSs are entitled to instruct the depositary as to the exercise of voting rights pertaining to the Series B shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Quorum</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Ordinary meetings are regarded as legally convened
pursuant to a first call when shares representing more than 50% of our capital are present or duly represented. Resolutions at ordinary
meetings of shareholders are valid when approved by a majority of the shares present at the meeting. Any number of shares represented
at an ordinary meeting of shareholders convened pursuant to a second or subsequent call constitutes a quorum. Resolutions at ordinary
meetings of shareholders convened pursuant to a second or subsequent call are valid when a majority of the shares present at the meeting
approves them.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Extraordinary shareholders&rsquo; meetings are regarded as
legally convened pursuant to a first call when shares representing at least 75% of our capital are present or duly represented, and extraordinary
shareholders&rsquo; meetings convened pursuant to a second or subsequent call are regarded as legally convened when shares representing 50%
of our capital are present or duly represented. Resolutions at extraordinary meetings of shareholders are valid when approved by 50% of
our outstanding shares. Special meetings of holders of series L shares are governed by the same rules applicable to extraordinary general
meeting of holders of series B shares. The quorum for an extraordinary general meeting at which holders of series L shares may not vote
is 75% of the series B shares, and the quorum for an extraordinary general meeting at which holders of L shares are entitled to vote is
75% of the outstanding capital stock. Whether on first, second or subsequent call, actions at an extraordinary general meeting generally
may be taken by a majority vote of the series B shares outstanding and, on matters which holders of series L shares are entitled to vote,
a majority vote of all the outstanding capital stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our by-laws also establish that a delisting of our
shares requires the vote of holders of 95% of our capital stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>No Right of Redemption</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Mexican Securities Market Law and our by-laws provide
that our shareholders do not have redemption rights for their shares.</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Registration and Transfer</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our shares are registered with the National Securities
Registry, as required under the Mexican Securities Market Law and regulations issued by the CNBV. Our shares are evidenced by share certificates
in registered form, and registered dividend coupons may be attached thereto. Our shareholders either may hold their shares directly, in
the form of physical certificates, or indirectly, in book-entry form, through institutions that have accounts with INDEVAL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">INDEVAL is the holder of record in respect of all such
shares held in book-entry form. INDEVAL will issue certificates on behalf of our shareholders upon request. INDEVAL participants, brokers,
banks, other financial entities or other entities approved by the CNBV maintain accounts at INDEVAL. We maintain a stock registry and
only those persons listed in such stock registry, and those holding certificates issued by INDEVAL indicating ownership, and any relevant
INDEVAL participants, will be recognized as our shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Dividends and Distributions</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">At the annual general ordinary shareholders&rsquo; meeting,
the board of directors submits our financial statements for the previous fiscal year, together with their report on us, to the series
B shareholders for approval. Under our by-laws and Mexican law, our annual net income, based upon our audited financial statements, is
applied as follows: (i) five percent of our net earnings must be allocated to a legal reserve fund, until such fund reaches an amount
equal to at least 20% of our then current capital stock, (ii) thereafter, a certain percentage of net earnings may be allocated to any
general or specific reserve fund, and (iii) the remainder of any net earnings is allocated as determined by the majority of our shareholders
and may be distributed as dividends. All shares that are fully paid and outstanding at the time a dividend or other distribution is declared
are entitled to share equally in any or other distribution. We will distribute through INDEVAL cash dividends on shares held through INDEVAL.
Any cash dividends on shares evidenced by physical certificates will be paid by surrendering to us the relevant dividend coupon registered
in the name of its holder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">To the extent that we declare and pay dividends on
our shares, owners of ADSs at the time a dividend or other distribution is declared will be entitled to receive any dividends payable
in respect of the series B shares underlying their ADSs, subject to the terms of the Deposit Agreement. Cash dividends will be paid to
the depositary in pesos, and, except as otherwise provided in the Depositary Agreement, which provides that the depositary will convert
them into U.S. dollars and pay them to the holders of ADSs net of currency expenses and applicable fees.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A shareholder&rsquo;s entitlement to uncollected dividends
lapses within five years following the stated 3payment date, in favor of us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">For additional tender offer and insider trading rules
applicable to our securities pursuant to Mexican Law, see &ldquo;Market Information.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Changes in Capital Stock</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Increases and reductions of our share capital must
be approved at an ordinary or extraordinary shareholders&rsquo; meeting, subject to the provisions of our by-laws and the Mexican Corporations
Law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Subject to the individual ownership limitations set
forth in our by-laws, in the event of an increase of our capital stock, other than (i) in connection with mergers, (ii) for the conversion
of convertible debentures as provided in Section 210 Bis of the Mexican General Law on Negotiable Instruments and Credit Transactions,
(iii) for purposes of conducting a public offering of such shares or (iv) for the resale of shares maintained in our treasury as a result
of repurchase of shares conducted on the Mexican Stock Exchange, our shareholders will have a preemptive right to subscribe and pay for
new stock issued as a result of such increase in proportion to their shareholder interest at that time. This preemptive right must be
exercised by any method provided in Section 132 of the Mexican Corporations Law, by subscription and payment of the relevant stock within
fifteen business days after the date of publication of the corresponding notice to our shareholders in the official gazette of the state
of Jalisco or in one of the newspapers of general circulation in Guadalajara, Jalisco, Mexico, provided that if at the corresponding meeting
all of our shares are duly represented, the fifteen business day period shall commence on the date of the meeting. Preemptive rights cannot
be waived in advance and cannot be traded separately from the corresponding shares that give rise to such right.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Holders of ADSs may exercise preemptive rights in limited
circumstances. If a holder of series B shares or ADSs were unable or unwilling to exercise its preemptive rights in connection with such
a capital increase, such holder&rsquo;s proportionate share of dividends and other distributions and voting rights would decline. In addition,
depending on the series of shares increased and the pattern in which preemptive rights were exercised, such a capital increase might increase
or reduce the portion of our capital stock represented by series B shares and ADSs or increase or reduce the proportionate voting rights
of such holder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our capital stock may be reduced by resolution of a
shareholders&rsquo; meeting taken pursuant to the rules applicable to capital increases. Our capital stock also may be reduced upon withdrawal
of a shareholder as provided in Section 206 of the Mexican Corporations Law, see &ldquo;&#8212;Voting Rights and Shareholders&rsquo; Meetings&rdquo;
above, or by repurchase of our own stock in accordance with the Mexican Securities Market Law, see &ldquo;Share Repurchases&rdquo; below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Share Repurchases</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We may choose to acquire our own shares through the
Mexican Stock Exchange on the following terms and conditions:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the acquisition must be carried out through the Mexican Stock Exchange;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the acquisition must be carried out at market price, unless a public offer or auction has been authorized by the CNBV;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the acquisition must be carried out against our net worth (stockholder&acute;s equity) without adopting a reduction in capital stock or against our capital stock, and the shares so acquired will be held as treasury stock without any requirement to adopt a reduction in capital stock. No shareholder consent is required for such purchases.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the amount and price paid in all share repurchases must be made public;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the annual ordinary shareholders meeting must determine the maximum amount of resources to be used in the fiscal year for the repurchase of shares;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">we may not be delinquent on payments due on any outstanding debt issued by us that is registered with the National Securities Registry; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">any acquisition of shares must be in conformity with the requirements of Article 54 of the Mexican Securities Market Law, and we must maintain a sufficient number of outstanding shares to meet the minimum trading volumes required by the stock markets on which our shares are listed.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The economic and voting rights corresponding to repurchased
shares may not be exercised during the period in which we own such shares, and such shares are not deemed to be outstanding for purposes
of calculating any quorum or vote at any shareholders&rsquo; meeting during such period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The shares and negotiable instruments representing
title to shares belonging to us or, as the case may be, issued but unsubscribed treasury shares, may be placed with the investing public
without the need for a shareholders&rsquo; meeting or board resolution. As such, the provisions of Article 132 of the Mexican Corporations Law
do not apply.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In our Ordinary Shareholders Meeting held on
September 14, 2016, an increase in the reserve for repurchase of shares of Ps. 1,000 million was approved and the total reserve at
December 31, 2017, amounts to Ps. 2,000 million. In our Ordinary Shareholders Meeting held on April 23, 2018, an increase in the
reserve for repurchase of shares of Ps. 3,000 million was approved and the total reserve at April 23, 2018, amounts to Ps. 5,000
million. In 2015, we repurchased 63,697,541 shares, of which 57,450,890 we resold. At December 31, 2016, we had 122,884 treasury
shares. In the year 2016 we registered a gain of Ps. 507.7 million in the repurchase of shares. In 2017, we repurchased 5,143,680
shares, and we resold 1,604,000. At December 31, 2017, we had 3,662,564 treasury shares. In the year 2017 we registered a loss of
Ps. 22.8 million in the repurchase of shares. In 2018, we repurchased 27,553,643 shares, and we resold 150,000. At December 31,
2018, we had 31,066,207 treasury shares. In the year 2018 we registered a loss of Ps. 4.2 million in the repurchase of shares. In
2019, we repurchased 2,663,719 shares, none of which were resold. At December 31, 2020, we had 34,223,573 treasury shares. In 2020,
we did not register a gain or loss in the repurchase of shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Ownership of Capital Stock by Subsidiaries</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our subsidiaries may not, directly or indirectly, invest
in our shares, except for shares acquired as part of an employee stock option plan and in conformity with the Mexican Securities Market
Law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Delisting</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the Mexican Securities Market Law, in
the event that we decide to cancel the registration of our shares in the National Securities Registry and the listing of our shares
on the Mexican Stock Exchange, or if the CNBV orders such cancellation, we will be required to conduct a tender offer for the shares
held by minority shareholders and to create a trust with a term of six months, with amounts sufficient to purchase all shares not
participating in the tender offer. Under the law, our controlling shareholders will be secondarily liable for these obligations. The
price at which the shares must be purchased in the offer must be the greater of (i) the average of the trading price on the Mexican
Stock Exchange during the last 30 days on which the shares were quoted prior to the date on which the tender offer is made or (ii)
the book value of such shares as determined pursuant to our latest quarterly financial information filed with the CNBV and the
Mexican Stock Exchange. If the CNBV orders the cancellation, we must launch the tender offer within 180 days from the date of their
request. If we initiate it, under the Mexican Securities Market Law, the cancellation must be approved by 95% of our
shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other Provisions</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Information to Shareholders. </I>The Mexican Corporations
Law establishes that companies, acting through their boards of directors, must annually present a report at a shareholder&rsquo;s meeting that
includes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a report of the directors on our financial statements, as well as on the policies followed by the directors and on the principal existing projects;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a report explaining the principal accounting and information policies and criteria followed in the preparation of the financial information;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a statement of the financial condition of the company at the end of the fiscal year;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a statement showing the results of operations of the company during the preceding year, as well as changes in the company&rsquo;s financial condition and capital stock during the preceding year;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a report of the chief executive officer on the operations of the company during the preceding year;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a report of the fulfillment of the company&rsquo;s tax obligations of the last fiscal year;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">a report of the Audit Committee with respect to the preceding year; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">the notes which are required to complete or clarify the above mentioned information.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In addition to the foregoing, our by-laws provide that
our board of directors also should prepare the information referred to above with respect to any subsidiary that represents at least 20%
of our net worth (based on the financial statements most recently available).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Shareholders&rsquo; Conflict of Interest. </I>Under Mexican
law, any shareholder that has a conflict of interest with respect to any transaction must abstain from voting thereon at the relevant
shareholders&rsquo; meeting. A shareholder that votes on a transaction in which its interest conflicts with ours may be liable for damages in
the event the relevant transaction would not have been approved without such shareholder&rsquo;s vote.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Liquidation. </I>In the event we are liquidated,
the surplus assets remaining after payment of all our creditors will be divided among our shareholders in proportion to their respective
share holdings. Shares that are only partially paid will participate in the distribution in the proportion that they were paid. The general
extraordinary shareholders&rsquo; meeting at which the liquidation resolution is made, will appoint one or more liquidators.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Foreign Investment. </I>Ownership by foreign investors
of shares of Mexican corporations in certain economic sectors is regulated by the Foreign Investment Law and the regulations thereunder.
The Ministry of the Economy and the National Commission on Foreign Investment are responsible for the administration of the Foreign Investment
Law and Regulations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the Mexican Foreign Investment Law and
Regulations, foreign investors may acquire up to 100% of the capital stock of Mexican companies or entities in the steel industry. In
accordance with our bylaws, Mexican and non-Mexican nationals may own all series of our share capital. We have registered any foreign
owner of our shares, and the depositary with respect to the ADSs representing our shares, with the National Registry of Foreign Investment
<I>(Registro Nacional de Inversi&oacute;n Extranjera)</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Forfeiture of Shares</I>. As required by
Mexican law, our by-laws provide that &ldquo;any alien who at the time of incorporation or at any time thereafter acquires an
interest or participation in the capital of the corporation shall be considered, by virtue thereof, as Mexican in respect thereof
and shall be deemed to have agreed not to invoke the protection of his own government, under penalty, in case of breach of such
agreement, of forfeiture of such interest or participation in favor of the Mexican nation.&rdquo; Under this provision, a non-Mexican
shareholder is deemed to have agreed not to invoke the protection of his own government by asking such government to interpose a
diplomatic claim against the Mexican government with respect to the shareholder&rsquo;s rights as a shareholder but is not deemed to have
waived any other rights it may have, including any rights under the U.S. securities laws, with respect to its investment in us. If
the shareholder invokes such governmental protection in violation of this agreement, its shares could be forfeited to the Mexican
government. Mexican law requires that such a provision be included in the by-laws of all Mexican corporations unless such by-laws
prohibit ownership of shares by non-Mexican persons or entities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Duration</I>. Our existence under our by-laws is
indefinite.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Certain Differences between Mexican and U.S. Corporate Law</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">You should be aware that the Mexican Corporations Law
and the Mexican Securities Market Law, which apply to us, differ in certain material respects from laws generally applicable to U.S. corporations
and their shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Independent Directors</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Mexican Securities Market Law requires that 25%
of the directors of Mexican public companies must be independent, but the Audit Committee must be comprised entirely of independent directors.
One alternate director may be appointed for each principal director, provided that the alternates for the independent directors are also
deemed independent. Under Mexican law, certain individuals, including insiders, controlling individuals, major clients and suppliers,
and any relatives of such individuals, are per se deemed as non-independent. In addition, under Mexican law, the determination as to the
independence of our directors made by our shareholders&rsquo; meeting may be contested by the CNBV. The independent directors are required under
our bylaws to meet as often as necessary to fulfill their responsibilities. Independent directors are not required under Mexican law or
our bylaws to meet without the presence of non-independent directors and management.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the rules and regulations of the New York
Stock Exchange, 50% of the directors of listed companies must be independent, and foreign companies subject to reporting requirements
under the U.S. federal securities laws and listed on the New York Stock Exchange must maintain an audit committee comprised entirely of
independent directors as defined in the United States federal securities laws. Further, independent directors are required to meet on
a regular basis as often as necessary to fulfill their responsibilities, including at least annually in executive session without the
presence of non-independent directors and management.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Audit-Committee</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">For differences among Mexican Securities Market Law,
which apply to us, and laws generally applicable to U.S. corporations regarding audit-committees, see &ldquo;Item 6. Directors, Senior
Management and Employees&#8212;C. Board Practices&#8212;Committees&#8212;Audit and Corporate Practices Committee.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Mergers, Consolidations, and Similar Arrangements</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A Mexican company may merge with another company only
if a majority of the shares representing its outstanding capital stock approve the merger at a duly convened general extraordinary shareholders&rsquo;
meeting, unless the company&rsquo;s by-laws impose a</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">higher threshold. Dissenting shareholders are not entitled to appraisal
rights. Creditors have ninety days to oppose a merger judicially, provided they have a legal interest to oppose the merger.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Delaware law, with certain exceptions, a merger,
consolidation, or sale of all or substantially all the assets of a corporation must be approved by the board of directors and a majority
of the outstanding shares entitled to vote thereon. Under Delaware law, a shareholder of a corporation participating in certain major
corporate transactions, under certain circumstances, may be entitled to appraisal rights pursuant to which the shareholder may receive
payment in the amount of the fair market value of the shares held by the shareholder (as determined by a court) in lieu of the consideration
the shareholder would otherwise receive in the transaction. Delaware law also provides that a parent corporation, by resolution of its
board of directors and without any shareholder vote, may merge with any subsidiary of which it owns at least 90% of each class of share
capital. Upon any such merger, dissenting shareholders of the subsidiary would have appraisal rights.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Anti-Takeover Provisions</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Subject to the approval of the CNBV, the Mexican Securities
Market Law permits public companies to include anti-takeover provisions in their by-laws that restrict the ability of third parties to
acquire control of the company without obtaining approval of the company&rsquo;s board of directors if such provisions (i) are approved by a
majority of the shareholders, with no more than 5% of the outstanding capital shares voting against such provisions, (ii) do not exclude
any shareholder(s) or group of shareholder(s) and (iii) do not restrict, in an absolute manner, a change of control</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Delaware law, corporations can implement shareholder
rights plans and other measures, including staggered terms for directors and super-majority voting requirements, to prevent takeover attempts.
Delaware law also prohibits a publicly-held Delaware corporation from engaging in a business combination with an interested shareholder
for a period of three years after the date of the transaction in which the shareholder became an interested shareholder unless:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">prior to the date of the transaction in which the shareholder became an interested shareholder, the board of directors of the corporation approves either the business combination or the transaction that resulted in the shareholder becoming an interested shareholder;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">upon consummation of the transaction that resulted in the shareholder becoming an interested shareholder, the interested shareholder owns at least 84% of the voting stock of the corporation, excluding shares held by directors, officers, and employee stock plans; or</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">at or after the date of the transaction in which the shareholder became an interested shareholder, the business combination is approved by the board of directors and authorized at a shareholders&rsquo; meeting by at least 66.67% of the voting stock which is not owned by the interested shareholder.</FONT></TD></TR>
  </TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Shareholders&rsquo; Suits</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the Mexican Securities Market Law, only
a shareholder or group of shareholders holding at least 5% of our outstanding shares may bring a claim against some or all of our directors,
secretary of the board of directors or relevant executives for violation of their duty of care or duty of loyalty. In addition, such shareholder
or group of shareholders must include in its claim the amount of damages or losses caused to the company and not only the damages or losses
caused to the shareholder or group of shareholders bringing the claim, provided that any amount recovered as indemnification arising from
the liability action will be for the benefit of the company, and not for the benefit of the shareholder or group of shareholders. The
shareholder or group or shareholders must demonstrate the direct and immediate link between the damage or loss caused to the company,
and the acts alleged to have caused it. There is no requirement for the shareholder or group of shareholders to hold the shares for a
certain period of time in order to bring a claim.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">If the court determines that the shareholder or group
of shareholders that initiated the claim acted in bad faith, such shareholder or group of shareholders will be liable to pay the legal
fees and legal proceeding expenses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The statute of limitations for these actions is five
years from the date on which the act or event that caused the damage or loss occurred. These actions must be brought in the federal or
local courts in Guadalajara, Jalisco (Mexico) and the court must personally notify the parties that have been sued, and must comply with
all other legal formalities in order to satisfy the due process requirements of the Mexican Constitution.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Process must be served on the defendant personally,
or, in the defendant&rsquo;s absence, process can be served by a judicial officer on the defendant&rsquo;s domicile whether or not the defendant is
present. A method of service that does not comply with these requirements could be considered void. Class action lawsuits are not permitted
under Mexican law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Shareholder Proposals</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Mexican law and our by-laws, holders of at least
10% of our outstanding capital stock are entitled to appoint one member of our board of directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Delaware law does not include a provision restricting
the manner in which nominations for directors may be made by shareholders or the manner in which business may be brought before a meeting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Calling of Special Shareholders&rsquo; Meetings</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Mexican law and our by-laws, the board of directors,
the chairman of the board of directors or the chairman of the Audit Committee may call a shareholders&rsquo; meeting. Any shareholder or group
of shareholders with voting rights representing at least 10% of our capital stock may request that the chairman of the board of directors
or the Audit Committee call a shareholders&rsquo; meeting to discuss the matters indicated in the written request. If the chairman of the board
of directors or the chairman of the Audit Committee fail to call a meeting within 15 calendar days following date of the written request,
the shareholder or group of shareholders may request that a competent court call the meeting. A single shareholder may call a shareholders&rsquo;
meeting if no meeting has been held for two consecutive years or if matters to be dealt with at an ordinary shareholders&rsquo; meeting have
not been considered.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Delaware law permits the board of directors or any
person who is authorized under a corporation&rsquo;s certificate of incorporation or by-laws to call a special meeting of shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Cumulative Voting</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Mexican law, cumulative voting for the election
of directors is permitted.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Delaware law, cumulative voting for the election
of directors is permitted if expressly authorized in the certificate of incorporation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Staggered Board of Directors</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Mexican law does not permit companies to have a staggered
board of directors, while Delaware law does permit corporations to have a staggered board of directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt"></P></DIV>
    <!-- Field: /Page -->
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Approval of Corporate Matters by Written Consent</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Mexican law permits shareholders to take action by
unanimous written consent of the holders of all shares entitled to vote. These resolutions have the same legal effect as those adopted
in a general or special shareholders&rsquo; meeting. The board of directors may also approve matters by unanimous written consent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Delaware law permits shareholders to take action by
written consent of holders of outstanding shares having more than the minimum number of votes necessary to take the action at a shareholders&rsquo;
meeting at which all voting shares were present and voted.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Amendment of Certificate of Incorporation</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Mexican law, it is not possible to amend a company&rsquo;s
certificate of incorporation (<I>acta constitutiva</I>). However, the provisions that govern a Mexican company are contained in its by-laws,
which may be amended as described below. Under Delaware law, a company&rsquo;s certificate of incorporation generally may be amended by a vote
of holders of a majority of the outstanding stock entitled to vote thereon (unless otherwise provided in the certificate of incorporation),
subsequent to a resolution of the board of directors proposing such amendment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Amendment of By-laws</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Mexican law, amending a company&rsquo;s by-laws requires
shareholder approval at an extraordinary shareholders&rsquo; meeting. Mexican law requires that at least 75% of the shares representing a company&rsquo;s
outstanding capital stock be present at the meeting in the first call (unless the by-laws require a higher threshold) and that the resolutions
be approved by a majority of the shares representing a company&rsquo;s outstanding capital stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Delaware law, holders of a majority of the outstanding
stock entitled to vote and, if so provided in the certificate of incorporation, the directors of the corporation, have the power to adopt,
amend, and repeal the by-laws of a corporation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>C.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Material Contracts</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">None</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>D.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Exchange Control</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">There are no legislative or legal provisions currently
in force in Mexico or arising under our by-laws restricting the payment of dividends to holders of our common stock not resident in Mexico,
except for regulations restricting the remittance of dividends and other payments in compliance with United Nations sanctions. There are
no limitations, either under the laws of Mexico or in our by-laws, on the right of foreigners to hold or vote on shares of our common
stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>E.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Taxation</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following summary contains a description of
the material U.S. and Mexican federal income tax consequences of the purchase, ownership and disposition of the series B shares or
ADSs by a &ldquo;non-Mexican holder&rdquo; (as defined below) that is an individual citizen or resident of the United States, a
corporation created or organized in or under the laws of the United States or any state thereof (including the District of
Columbia), an estate the income of which is subject to U.S. federal income taxation regardless of its source or a trust where a
court within the United States is able to exercise primary supervision over the administration of the trust and one or more United
States persons (as defined in the U.S. Internal Revenue Code of 1986, as amended) have the authority to control all substantial
decisions of the trust (or a trust that has made a valid election under U.S. Treasury Regulations to be treated as a domestic trust)
(a &ldquo;U.S. holder&rdquo;), but it does not purport to be a comprehensive description of all of the tax considerations that may be
relevant to an owner of the series B shares or ADSs. In particular, the summary deals only with U.S. holders that will hold the
series B shares or ADSs as capital assets and use the U.S. dollar as their functional currency and does not address the tax
treatment of a U.S. holder that owns or is treated as owning 10% or more of our outstanding shares (measured by vote or value). In
addition, the summary does not address the effects of the U.S. Medicare tax on net investment income, the indirect effects on
persons who hold equity interests in a holder, or any U.S. or Mexican state or local tax considerations that may be relevant to U.S.
holders. This summary also does not address U.S. federal income tax consequences applicable to U.S. holders that are subject to
special tax rules, such as certain U.S. expatriates, REITs, RICs, banks, securities or currency dealers, traders in securities that
mark their securities to market, insurance companies, tax-exempt entities, persons liable for the alternative minimum tax, taxpayers
that are required to prepare certified financial statements or file financial statements with certain regulatory or governmental
agencies, persons that hold ADSs or series B shares as a hedge or as part of a straddle, conversion transaction or other risk
reduction transaction for tax purposes, estates and trusts, partnerships, S corporations or other pass-through entities for U.S.
federal income tax purposes. If a partnership (or other pass-through entity for U.S. federal income tax purposes) holds the series B
shares or ADSs, the tax treatment of such partnership or a partner in such partnership generally will depend upon the status of the
partner and the activities of the partnership. Partnerships holding series B</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">shares or ADSs, and partners in such partnerships should consult their
own tax advisors regarding the tax consequences of an investment in series B shares or ADSs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The summary is based upon the federal income tax laws
of the United States and Mexico as in effect and available on the date of this annual report, including the provisions of the income tax
treaty between the United States and Mexico and protocol thereto (the &ldquo;Tax Treaty&rdquo;), all of which are subject to change, possibly
with retroactive effect in the case of U.S. federal income tax law. Prospective investors in the series B shares or ADSs should note that
no rulings have been or are expected to be sought from the U.S. Internal Revenue Service (the &ldquo;IRS&rdquo;) with respect to any of
the U.S. federal tax consequences discussed below, and no assurance can be given that the IRS will not take contrary positions. Prospective
investors in the series B shares or ADSs should consult their own tax advisors as to the U.S., Mexican or other tax consequences of the
purchase, ownership and disposition of the series B shares or ADSs, including, in particular, the effect of any foreign, state or local
tax laws and their entitlement to the benefits, if any, afforded by the Tax Treaty.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">For purposes of this summary, the term &ldquo;non-Mexican
holder&rdquo; shall mean a holder of series B shares or ADSs that is not a resident of Mexico and that will not hold the series B shares
or ADSs or a beneficial interest therein in connection with the conduct of a trade or business through a permanent establishment or fixed
base in Mexico.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">An individual is a resident of Mexico for tax purposes
if he established his residence in Mexico. When the individual in question has a residence in another country, the individual will be
deemed a resident in Mexico if his &ldquo;center of vital interests&rdquo; is located in Mexico. This will be deemed to occur if (i) more
than 50% of the aggregate income realized by such individual in the calendar year is from a Mexican source or (ii) the principal center
of his professional activities is located in Mexico.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A Mexican national who files a change of tax residence
notice with a country or jurisdiction that does not have a comprehensive exchange of information agreement with Mexico and in which his
income is subject to a preferred tax regime pursuant to the provisions of the Mexican Income Tax Law will be considered a Mexican resident
for tax purposes during the year the notice is filed and during the following three years. Unless otherwise proven, a Mexican national
is deemed a resident of Mexico for tax purposes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">An entity in Mexico is a resident of Mexico if it maintains
its principal place of business or its place of effective management in Mexico. If non-residents of Mexico are deemed to have a permanent
establishment in Mexico for tax purposes, all income attributable to the permanent establishment will be subject to Mexican taxes, in
accordance with applicable Mexican tax law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In general, for U.S. federal income tax purposes, holders
of ADSs will be treated as the beneficial owners of the series B shares represented by those ADSs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Taxation of Dividends</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Mexican Tax Considerations</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Mexican Income Tax Law provisions (<I>Ley del
Impuesto Sobre la Renta</I>), dividends paid to non-Mexican holders with respect to the series B shares (including the shares represented
by the ADSs) are not subject to Mexican withholding tax.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Dividends paid from distributable earnings that have
not been subject to corporate income tax are subject to a corporate-level dividend tax at a rate of 42.86% for 2020. The corporate-level
dividend tax on the distribution of earnings is not final and may be credited against income tax payable during the fiscal year in which
the dividend tax was paid and for the following two years. Dividends paid from distributable earnings, after corporate income tax has
been paid with respect to these earnings, are not subject to this corporate-level dividend tax. Currently, dividend distributions are
not subject to individual withholding taxes for shareholder recipients thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Dividends or profits distributed by legal
entities resident in Mexico that are paid to natural persons and persons residing abroad on profits generated since fiscal year
2014, are subject to an additional Income Tax rate of 10%; this additional tax will be withheld by the legal person who distributes
the dividend and its payment is considered definitive. In this case, the rates established in the agreement to avoid double taxation
between Mexico and the United States of America can be applied.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Distributions made by us to our shareholders other
than as dividends, including capital reductions, amortization of shares or otherwise, would be subject to taxation in Mexico at the corporate
rate of 30% in 2020, or at the rate mentioned above, as the case may be.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>U.S. Federal Income Tax Considerations</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The gross amount of any distributions paid with respect
to the series B shares or the ADSs (including any amounts withheld for Mexican taxes), to the extent paid out of our current or accumulated
earnings and profits, as determined for U.S. federal income tax purposes, will be taxable as dividends and generally will be includible
in the gross income of a U.S. holder as ordinary income on the date on which the distributions are received by the U.S. holder, in the
case of series B shares, or the depositary, in the case of ADSs. Such dividends will not be eligible for the dividends received deduction
allowed to certain corporations under the U.S. Internal Revenue Code of 1986, as amended. Subject to certain exceptions for short-term
and hedged positions, the U.S. dollar amount of dividends received by non-corporate U.S. holders (including individuals) with respect
to the series B shares and ADSs will be subject to taxation at a maximum rate of 20% if the dividends are &ldquo;qualified dividends.&rdquo;
Dividends paid on the series B shares and ADSs generally will be treated as qualified dividends if (A) we were not, in the year prior
to the year in which the dividend was paid, and are not, in the year in which the dividend is paid, a passive foreign investment company
(&ldquo;PFIC&rdquo;) and (B) (i) we are eligible for the benefits of a comprehensive income tax treaty with the United States that the IRS
has approved for the purposes of the qualified dividend rules or (ii) the series B shares or ADSs, as applicable, are readily tradable
on an established securities market in the United States. The Tax Treaty has been approved for the purposes of the qualified dividend
rules and we believe that we are eligible for the benefits of the Tax Treaty. Further, as discussed below, we do not believe that we are
a PFIC. Therefore, we believe that dividends paid to a non-corporate U.S. holder with respect to the series B shares and ADSs generally
will be treated as qualified dividends. U.S. holders should consult their own tax advisors in this regard in light of their particular
circumstances.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">To the extent that a distribution exceeds our current
and accumulated earnings and profits for a taxable year, it generally will first be treated as a non-taxable return of basis to the extent
thereof, and thereafter as capital gain from the sale of the series B shares or ADSs. However, we do not expect to keep earnings and profits
in accordance with U.S. federal income tax principles. Therefore, a U.S. holder should expect that a distribution will generally be treated
as a dividend (as discussed above).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Distributions, which will be made in pesos, will be
includible in the income of a U.S. holder in a U.S. dollar amount calculated by reference to the exchange rate in effect on the date they
are received by such U.S. holder, in the case of series B shares, or by the depositary, in the case of ADSs, whether or not they are converted
into U.S. dollars. If the pesos received as a dividend are converted into U.S. dollars on the date they are received, a U.S. holder generally
will not be required to recognize foreign currency gain or loss in respect of the dividend income. If the pesos received as a dividend
are not converted into U.S. dollars on the date of receipt, you will have a U.S. federal income tax basis in the pesos equal to their
United States dollar value on the date of receipt. U.S. holders should consult their own tax advisors regarding the treatment of foreign
currency gain or loss, if any, on any pesos received that are converted into U.S. dollars on a date subsequent to receipt.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Subject to certain conditions and limitations (including
a minimum holding period requirement), Mexican withholding taxes on dividends, if any, may be treated as foreign taxes eligible for credit
against a U.S. holder&rsquo;s U.S. federal income tax liability. Dividend income generally will constitute foreign source &ldquo;passive category
income&rdquo; or, in the case of certain U.S. holders, &ldquo;general category income&rdquo; for U.S. foreign tax credit purposes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Distributions of additional series B shares or ADSs
that are made as part of a pro rata distribution to all our stockholders generally will not be subject to U.S. federal income tax.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Taxation of Dispositions of Shares or ADSs</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Mexican Tax Considerations</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Gain on the sale or other disposition of ADSs by a
U.S. holder will generally not be subject to Mexican tax. Deposits and withdrawals of series B shares in exchange for ADSs will not give
rise to Mexican tax or transfer duties.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Gain on the sale of series B shares by a U.S. holder
will not be subject to any Mexican tax if the transaction is carried out through the Mexican Stock Exchange or other stock exchange or
securities markets approved by the Mexican Ministry of Finance and Public Credit. Gain on sales or other dispositions of series B shares
made in other circumstances generally would be subject to Mexican tax at a rate of 30% for 2020 of gains realized from the disposition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under the Tax Treaty, a U.S. holder that is
eligible to claim the benefits of the Tax Treaty will be exempt from Mexican tax on gains realized on a sale or other disposition of
series B shares in a transaction that is not carried out through the Mexican Stock Exchange or such other approved securities
markets, so long as the holder did not own, directly or indirectly, 25% or more of our share capital (including ADSs) during the
twelve-month period preceding the sale or other disposition, and the value of those shares does not derive mainly from immovable
property located in Mexico. Specific formalities apply to claim such treaty benefits.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>U.S. Federal Income Tax Considerations</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Upon the sale or other taxable disposition of the series
B shares or ADSs, a U.S. holder generally will recognize capital gain or loss in an amount equal to the difference between the amount
realized on the sale or other taxable disposition and such U.S. holder&rsquo;s</P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">U.S. federal income tax basis in the series B shares or ADSs. Gain or loss
recognized by a U.S. holder on such sale or other taxable disposition generally will be long-term capital gain or loss if, at the time
of the sale or other taxable disposition, the series B shares or ADSs have been held for more than one year. Under current law, long-term
capital gain recognized by a non-corporate U.S. holder (including individuals) generally is subject to a maximum U.S. federal income tax
rate of 20%. The deduction of a capital loss is subject to limitations for U.S. federal income tax purposes. Deposits and withdrawals
of series B shares by U.S. holders in exchange for ADSs will not result in the realization of gain or loss for U.S. federal income tax
purposes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-right: 0; margin-left: 0">Gain, if any, realized by a U.S.
holder on the sale or other taxable disposition of series B shares or ADSs will be treated as U.S. source income for U.S. foreign tax
credit purposes. Consequently, if a Mexican withholding tax is imposed on the sale or disposition of the units or ADSs, a U.S. holder
that does not receive sufficient foreign source income from other sources may not be able to derive effective U.S. foreign tax credit
benefits in respect of these Mexican taxes. U.S. holders should consult their own tax advisors regarding the application of the foreign
tax credit rules to their investment in, and disposition of, series B shares or ADSs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">A U.S. holder that receives pesos upon sale or other
disposition of the series B shares will realize an amount equal to the U.S. dollar value of the pesos upon the date of sale (or in the
case of cash basis and electing accrual basis taxpayers, the settlement date). A U.S. holder will have a U.S. federal income tax basis
in the pesos received equal to the U.S. dollar value of the pesos received translated at the same rate the U.S. holder used to determine
the amount realized on its disposal of the series B shares. Any gain or loss realized by a U.S. holder on a subsequent conversion of the
pesos into U.S. dollars generally will be a U.S. source ordinary income or loss. U.S. holders should consult their own tax advisors regarding
the treatment of foreign currency gain or loss, if any, on any pesos received that are converted into U.S. dollars on a date subsequent
to receipt.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Other Mexican Taxes</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">There are no Mexican inheritance, gift, succession
or value added taxes applicable to the ownership, transfer or disposition of the series B shares or ADSs by non-Mexican holders; provided,
however, that gratuitous transfers of the series B shares or ADSs may in certain circumstances cause a Mexican federal tax to be imposed
upon the recipient. There are no Mexican stamp, issue, registration or similar taxes or duties payable by non-Mexican holders of the series
B shares or ADSs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Passive Foreign Investment Company (PFIC) </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Based on our audited financial statements and relevant
market and shareholder data, we believe that we are not a PFIC for U.S. federal income tax purposes with respect to our 2018, 2019 and
2020 taxable years, and we expect to operate in such a manner so as to not become a PFIC. If, however, we are or become a PFIC, a U.S.
holder could be subject to additional U.S. federal income taxes on gain recognized with respect to the series B shares or ADSs and on
certain distributions, plus an interest charge on certain taxes treated as having been deferred under the PFIC rules.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>U.S. Backup Withholding Tax and Information Reporting Requirements</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In general, information reporting requirements will
apply to certain payments to a U.S. holder of dividends in respect of the series B shares or ADSs or the proceeds received on the sale
or other disposition of the series B shares or ADSs that are paid to such U.S. holder within the United States (and in certain cases,
outside the United States), unless such U.S. holder is an exempt recipient. A backup withholding tax may apply to such amounts if the
U.S. holder fails to provide an accurate taxpayer identification number to the paying agent or fails to establish an exemption or otherwise
comply with these provisions. Amounts withheld as backup withholding tax will be creditable against the U.S. holder&rsquo;s U.S. federal income
tax liability and may entitle the U.S. holder to a refund, provided that the required information is furnished to the U.S. Internal Revenue
Service.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Foreign Account Tax Compliance Act (&ldquo;FATCA&rdquo;)</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Sections 1471 through 1474 of the Code impose a
30% withholding tax on certain types of payments made to foreign financial institutions, unless the foreign financial institution
enters into an agreement with the U.S. Treasury to, among other things, undertake to identify accounts held by certain U.S. persons
or U.S.-owned entities, annually report certain information about such accounts, and withhold 30% on certain payments to account
holders whose actions prevent it from complying with these and other reporting requirements, or unless the foreign financial
institution is otherwise exempt from those requirements. In addition, FATCA imposes a 30% withholding tax on the same types of
payments to a non-financial foreign entity unless the entity certifies that it does not have any substantial U.S. owners or the
entity furnishes identifying information regarding each substantial U.S. owner. Failure to comply with the additional certification,
information reporting and other specified requirements imposed under FATCA could result in the 30% withholding tax being imposed on
certain &ldquo;pass-through&rdquo; payments with respect to series B shares or ADSs held through a non-U.S. entity. However, under
current guidance, withholding under FATCA will apply to certain &ldquo;pass-through&rdquo; payments no earlier than the date that is
two years after publication of final U.S. Treasury Regulations defining the term &ldquo;foreign pass-through payments.&rdquo;
Prospective investors should consult their own tax advisors regarding FATCA and its effect on them.</P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="vertical-align: bottom; text-align: left; width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>F.</B></FONT></TD>
    <TD STYLE="text-align: left; vertical-align: bottom"><FONT STYLE="font-size: 10pt"><B>Dividends and Paying Agents</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>G.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Statements by Experts</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>H.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Documents on Display</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Statements contained in this annual report regarding
the contents of any contract or other document are not necessarily complete, and, where the contract or other document is an exhibit to
the annual report, each of these statements is qualified in all respects by the provisions of the actual contract or other documents.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are subject to the informational requirements of
the Exchange Act. Accordingly, we file reports and other information with the SEC, including annual reports on Form 20-F and reports on
Form 6-K. The SEC maintains an internet website at <I>www.sec.gov </I>from which you can electronically access this annual report and
the other materials that we file with the SEC.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">As a foreign private issuer, we are not subject to
the same disclosure requirements as a domestic U.S. registrant under the Exchange Act. For example, we are not required to prepare and
issue quarterly reports. However, we are required to file with the Commission, promptly after it is made public or filed, information
that we make public in Mexico, file with the Mexican Stock Exchange or the CNBV or distribute to our security holders. As a foreign private
issuer, we are exempt from Exchange Act rules regarding proxy statements and short-swing profits.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>I.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Subsidiary Information</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item11" STYLE="width: 58px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 11.&nbsp;</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Quantitative and Qualitative Disclosures About Market Risk</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are exposed to market risk, which is the potential
risk of loss in fair values, cash flows or earnings due to changes in interest rates and foreign currency rates (primarily the peso/dollar
exchange rate), as a result of our holdings of financial instrument positions. Our financial instruments include cash and cash equivalents,
trade and other accounts receivable, accounts payable, long-term debt securities and related party debt. We do not maintain a trading
portfolio. Our borrowings are entirely denominated in U.S. dollars. We do not utilize derivative financial instruments to manage our market
risks with respect to our financial instruments. Historically, based on the last ten years of data, devaluation of the Mexican peso has
been 15.1% higher than Mexico&rsquo;s inflation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are exposed to market risk due to fluctuations of
the purchase price of natural gas. To limit our exposure, we use derivative financial instruments, which currently consist of natural
gas swap contracts. These contracts are recognized on our balance sheet at fair value. The swaps are considered as cash flow hedges since
the cash flow exchanges under the swap are highly effective in mitigating exposure to natural gas price fluctuations. The change in fair
value of the swaps is recorded as part of comprehensive income in stockholders&rsquo; equity for those contracts that are designated as accounting
hedges until such time as the related item hedged is recorded in income. At that time, the hedging instrument&rsquo;s fair value is recorded
in income. For those contracts that are not designated as accounting hedges, the change in fair value is recorded directly into income.
We do not believe our market risk with respect to these natural gas futures contracts is material. At December 31, 2020 and 2019, we did
not have natural gas cash-flow exchange contracts or swaps.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Market Risk Measurement</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>


<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We measure our market risk related to our
financial instruments based on changes in interest rates and foreign currency rates utilizing a sensitivity analysis. The
sensitivity analysis measures the potential loss in fair values, cash flows and earnings based on a hypothetical increase in
interest rates and a decline in the peso/dollar exchange rate. We used market rates as of December 31, 2020 on our financial
instruments to perform the sensitivity analysis. We believe that these potential changes in market rates are reasonably possible in
the near-term (one year or less). Based upon our analysis of the impact of a 100 basis point increase in interest rates and a 10%
decline in the peso/dollar exchange rate, we have determined that such increase in interest rates and such decline in the
peso/dollar exchange rate would not have a material adverse effect on our earnings. Because there is no active trading market for
our debt instruments, we are not able to determine the impact of these changes on the fair value of those debt instruments. The
sections below describe our exposure to interest rates and currency rates including the impact of changes in these rates on our
earnings.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Interest Rate Exposure</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are exposed to changes in short-term interest rates
as we invest in short-term dollar-denominated interest bearing investments. On the liability side, we utilize fixed rate debt, and our
financial debt was less than U.S.$1 million as of December 31, 2020. The floating rate debt is exposed to changes in interest expense
and cash flows from changes in LIBOR, while the fixed rate debt is mostly exposed to changes in fair value from changes in medium term
interest rates. Based on an immediate 100 basis point rise in interest rates, we estimate that our earnings before taxes would not be
significantly affected.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Currency Rate Exposure</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our primary foreign currency exchange rate exposure
relates to our debt securities as well as our dollar-denominated trade payables. Our principal currency exposure is to changes in the
peso/dollar exchange rate. We estimate that a 10% decline in the peso/dollar exchange rate would result in a decrease in our earnings
before taxes of approximately Ps. 0.6 million (U.S.$0.03 million).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The sensitivity analysis is an estimate and should
not be viewed as predictive of our future financial performance. Additionally, we cannot assure that our actual losses in any particular
year will not exceed the amounts indicated above. However, we do believe that these amounts are reasonable based on the financial instrument
portfolio at December 31, 2020 and assuming that the hypothetical market rate changes selected by us in our market risk analysis occur
during 2021. The sensitivity analysis does not give effect to the impact of inflation on its exposure to increases in interest rates or
the decline in the peso/dollar exchange rate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item12" STYLE="width: 58px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 12.&nbsp;</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Description of Securities Other than Equity Securities</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>A.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Debt Securities</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>B.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Warrants and Rights</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>C.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Other Securities</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>D.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>American Depositary Shares</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Fees and Charges</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Bank of New York Mellon serves as the depositary
for our ADSs. The depositary collects its fees for delivery and surrender of ADSs directly from investors depositing shares or surrendering
ADSs for the purpose of withdrawal or from intermediaries acting for them. The depositary collects fees for making distributions to investors
by deducting those fees from the amounts distributed or by selling a portion of distributable property to pay the fees. The depositary
may collect its annual fee for depositary services by deductions from cash distributions or by directly billing investors or by charging
the book-entry system accounts of participants acting for them. The depositary may generally refuse to provide fee-attracting services
until its fees for those services are paid.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">ADS holders are also required to pay additional fees
for certain services provided by the depositary, as set forth in the table below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt"><B>Depositary service</B></FONT></TD>
    <TD STYLE="width: 50%; border-top: black 1pt solid; border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt"><B>Fee payable by ADR holders</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">Issuance and delivery of ADSs, including issuances resulting from a distribution of shares or rights or other property </FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">Up to U.S.$5.00 per 100 ADSs (or portion thereof) </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">Cancellation of ADSs for the purpose of withdrawal, including if the deposit agreement terminates</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">Up to U.S.$5.00 per 100 ADSs (or portion thereof)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">Distribution of securities distributed to holders of deposited securities which are distributed by the depositary to ADS registered holders</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">A fee equivalent to the fee that would be payable if securities distributed to you had been shares and the shares had been deposited for issuance of ADSs</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">Registration for the transfer of shares</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">Registration or transfer fees that may from time to time be in effect</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">Cash distribution fees</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">U.S.$0.02 or less per ADS</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">Depositary services</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding: 1.45pt 5.75pt"><FONT STYLE="font-size: 10pt">U.S.$0.02 or less per ADS</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>








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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In addition, holders may be required to pay a fee for
the distribution or sale of securities. Such fee (which may be deducted from such proceeds) would be for an amount equal to the lesser
of (1) the fee for the issuance of ADSs that would be charged as if the securities were treated as deposited shares and (2) the amount
of such proceeds.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Fees and Payments by the Depositary to the Company</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Fees Incurred in Past Annual Period</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We did not receive any reimbursement from the depositary
in 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Fees to be Paid in the Future</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Bank of New York Mellon, as depositary, has agreed
to reimburse us for expenses they incur that are related to establishment and maintenance expenses of the ADS program. The depositary
has agreed to reimburse us for its continuing annual stock exchange listing fees. The depositary has also agreed to pay the standard out-of-pocket
maintenance costs for the ADSs, which consist of the expenses of postage and envelopes for mailing annual and interim financial reports,
printing and distributing dividend checks, electronic filing of U.S. Federal tax information, mailing required tax forms, stationery,
postage, facsimile, and telephone calls. It has also agreed to reimburse us annually for certain investor relationship programs or special
investor relations promotional activities. In certain instances, the depositary has agreed to provide additional payments to us based
on any applicable performance indicators relating to the ADS facility. There are limits on the amount of expenses for which the depositary
will reimburse us, but the amount of reimbursement available to us is not necessarily tied to the amount of fees the depositary collects
from investors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The depositary collects its fees for delivery and surrender
of ADSs directly from investors depositing shares or surrendering ADSs for the purpose of withdrawal or from intermediaries acting for
them. The depositary collects fees for making distributions to investors by deducting those fees from the amounts distributed or by selling
a portion of distributable property to pay the fees. The depositary may collect its annual fee for depositary services by deduction from
cash distributions or by directly billing investors or by charging the book-entry system accounts of participants acting for them. The
depositary may generally refuse to provide fee-attracting services until its fees for those services are paid.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: #010000"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P ID="Part2" STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase; color: #010000"><B>PART
II</B></FONT><B><FONT STYLE="text-transform: uppercase">&nbsp;</FONT></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item13" STYLE="width: 58px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 13.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Defaults, Dividends Arrearages and Delinquencies</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">None.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item14" STYLE="width: 58px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 14.&nbsp;</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Material Modifications to the Rights of Security Holders and Use of Proceeds</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">None.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item15" STYLE="width: 58px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 15.&nbsp;</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Controls and Procedures</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt; color: #010000"><B>A.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Disclosure Control and Procedures</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our principal executive officer (CEO) and our principal
financial officer (CFO), after evaluating the effectiveness of our disclosure controls and procedures (as defined in Exchange Act Rule
13a-15(e)) as of the end of the period covered by this annual report, have concluded that, as of such date, our disclosure controls and
procedures were not effective, bearing in mind the weaknesses and deficiencies in our internal control over financial reporting discussed
below.<B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>B.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Management&rsquo;s Annual Report
on Internal Control over Financial Reporting</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our management is responsible for establishing and
maintaining adequate internal control over financial reporting as defined in Rule 13a-15(f) under the Securities and Exchange Act of 1934.
Our internal control system is designed to provide reasonable assurance as to the reliability of the published financial statements under
applicable International Financial Reporting Standards. Because of its inherent limitations, internal control over financial reporting
may not prevent or detect misstatements. Therefore, even those systems determined to be effective can provide only reasonable assurances
concerning financial statement preparation and presentation. Also, projections of any evaluation of the effectiveness of the internal
control over financial reporting to future periods are subject to the risk that controls may become inadequate because of changes in conditions,
or that the degree of compliance with the policies or procedures may decline.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The effectiveness of our internal control over financial
reporting as of December 31, 2020 has been audited by Marcelo de los Santos, S.C., a practice member of Moore Global Network Limited,
independent registered public accounting firm, as stated in their report which appears in Item 15.C as required by item 15.B(4) of Form
20-F.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Our management was able to assess the effectiveness
of our internal control over financial reporting as of December 31, 2020. In making this assessment, it used the criteria set forth by
the Committee of Sponsoring Organizations of the Treadway Commission (COSO 2013) in the Internal Control-Integrated Framework. Based on
its assessment and those criteria, our management identified the following weaknesses and deficiencies in our internal control over financial
reporting and therefore determined that our internal controls over financing reporting were not effective on December 31, 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B><I>Weaknesses detected at the group level:</I></B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">As a result of the COVID-19 pandemic, some limitations led to the lack of follow-up on adequate controls, resulting in control deficiencies not being corrected in a timely manner.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Lack of a plan for disaster recovery and insufficient backup
    documented.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Lack of a documented plan regarding the continuity of business operations (Business Continuity Plan).</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 3pt Times New Roman, Times, Serif; margin: 0 0 0pt"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B><I>Deficiencies detected in the Mexico segment:</I></B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">As a result of the Covid-19 pandemic and limitations due to lack of personnel, there were ineffective controls related to the procedures for assigning access and segregation of duties.</FONT></TD></TR>
  </TABLE>


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Identification, design, and execution of general information technology controls (ITGC).</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B><I>&nbsp;</I></B></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B><I>Deficiencies detected in the Brazil segment:</I></B></P>



<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Due to the limitations due to the Covid-19 pandemic, it was not possible to follow up on the continuous improvement activities of the internal controls applied for the preparation of the financial statements.</FONT></TD></TR>
  </TABLE>


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Lack of implementation of a permanent calendar for the preparation of analysis and reconciliations of the accounts, in order to identify in a timely manner, the occurrence of distortions and needs for improvements in the accounting records.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">The reports issued at the end of each accounting period are not subject to review by a qualified professional.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Due to the limitations due to the Covid-19 pandemic, it was not possible to follow up on the technical training of the accounting, fiscal and financial team.</FONT></TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6 0 12pt"><B><I>Deficiencies detected in the United States segment:</I></B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">There is no process to verify that the access codes to the computer systems of former employees have been closed correctly and that new accounts have the appropriate rights in detail of their access.</FONT></TD></TR>
  </TABLE>


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-bottom: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Due to the limitations due to the Covid-19 pandemic, we identified that it was not possible to obtain evidence of the autograph approval of the vice president of finance and IT in the calculation of the market value cost (LCM).</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">We identified certain accounts not reconciled on a quarterly basis at a detailed level.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Lack of adequate controls for certain balance sheet accounts at a detailed level, resulting in audit adjustments.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Due to the limitations due to the Covid-19 pandemic and lack of personnel, there was a lack of authorizations and journal entry supports.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">Due to the limitations due to the Covid-19 pandemic and lack of personnel, there was a lack of price approval by marketing managers.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-right: 0; margin-left: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>C. &nbsp;&nbsp;&nbsp;Attestation Report of the Independent Registered
Public Accounting Firm</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">To the Board of Directors and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Stockholders of Grupo Simec, S.A.B. de C.V.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Adverse Opinion on Internal Control over Financial
Reporting</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">We have audited Grupo Simec, S.A.B. de C.V. and subsidiaries
(the Company&rsquo;s) internal control over financial reporting as of December 31,2020, based on criteria established in <I>Internal Control&mdash;Integrated
Framework (2013)</I> issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In our opinion, because of
the effect of the material weaknesses described in the following paragraph on the achievement of the objectives of the control criteria,
the Company has not maintained effective internal control over financial reporting as of December 31, 2020, based on criteria established
in <I>Internal Control&mdash;Integrated Framework (2013)</I> issued by COSO.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">A material weakness is a deficiency, or a combination
of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement
in the company's financial statements is not prevented, or detected and corrected, timely. The following material weaknesses have been
identified and are included in the Management Report on internal controls over financial information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">Deficiencies at the group level:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 10pt">The Company&acute;s control monitoring inadequate and identified control deficiencies are not resolved
in timely manner.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 10pt">The Company lacks appropriate disaster recovery plan, and there may not be sufficient documentation
for a rapid recovery in the case of an incident.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD><TD><FONT STYLE="font-size: 10pt">The Company lacks a documented plan with respect to the continuity of trade operations in the event
of a disruption of the information technology environment.</FONT></TD></TR></TABLE>









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<P STYLE="margin-top: 10pt; font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">Significant deficiencies that together constitute
a material weakness in the Mexico segment:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 2pt; width: 100%"><TR STYLE="vertical-align: top; text-align: left">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD><TD><FONT STYLE="font-size: 10pt">The segment lacks effective
information technology controls related to system access, functional access within the system, and segregation of duties.</FONT></TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 2pt; width: 100%"><TR STYLE="vertical-align: top; text-align: left">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD><TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">The segment&rsquo;s information
technology general controls are not had appropriately identified, designed, or implemented.</FONT></TD>
</TR></TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 10pt; margin-right: 0; margin-left: 0">Significant deficiencies that together constitute
a material weakness in the Brazilian segment:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 2pt; width: 100%"><TR STYLE="vertical-align: top; text-align: left">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD><TD><FONT STYLE="font-size: 10pt">The segment lacks a system
to follow-up on and improve upon deficiencies identified in the financial reporting process.</FONT></TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 2pt; width: 100%"><TR STYLE="vertical-align: top; text-align: left">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD><TD><FONT STYLE="font-size: 10pt">The segment lacks personnel
with sufficient knowledge of financial accounting and the accounting for taxation.</FONT></TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 2pt; width: 100%"><TR STYLE="vertical-align: top; text-align: left">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD><TD><FONT STYLE="font-size: 10pt">The segment lacks a documented
process for the completion of timely account analysis and reconciliation.</FONT></TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 2pt; width: 100%"><TR STYLE="vertical-align: top; text-align: left">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD><TD><FONT STYLE="font-size: 10pt">The segment lacks a process
for the review of interim financial information by a qualified professional.</FONT></TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 2pt; width: 100%"><TR STYLE="vertical-align: top; text-align: left">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD><TD><FONT STYLE="font-size: 10pt">The segment does not have a
sufficient process of delivering continuing professional education or other professional development resources to accounting, tax and
finance personnel with responsibility for interpreting and recording unusual and complex transactions, including transactions with related
parties.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 10pt; margin-right: 0; margin-left: 0">Significant deficiencies that together constitute
a material weakness in the United States segment:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 2pt; width: 100%"><TR STYLE="vertical-align: top; text-align: left">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD><TD><FONT STYLE="font-size: 10pt">The segment lacks effective
information technology controls related to system access in regards to former employees and to verify that new employees are granted
appropriate levels of system access.</FONT></TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 2pt; width: 100%"><TR STYLE="vertical-align: top; text-align: left">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD><TD><FONT STYLE="font-size: 10pt">The segment lacks a system
to verify that all material calculations are appropriately approved in the financial reporting process.</FONT></TD>
</TR></TABLE>


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 2pt; width: 100%"><TR STYLE="vertical-align: top; text-align: left">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD><TD><FONT STYLE="font-size: 10pt">The segment lacks a documented
process for the completion of timely account analysis and reconciliation.</FONT></TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 2pt; width: 100%"><TR STYLE="vertical-align: top; text-align: left">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD><TD><FONT STYLE="font-size: 10pt">The segment lacks a system
to verify that all journal entries are appropriately approved and are supported by appropriate documentation.</FONT></TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 2pt; width: 100%"><TR STYLE="vertical-align: top; text-align: left">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Courier New, Courier, Monospace; font-size: 10pt">o</FONT></TD><TD><FONT STYLE="font-size: 10pt">The segment lacks sufficient
controls related to sales price adjustments made by the marketing managers.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 10pt; margin-right: 0; margin-left: 0">These material weaknesses were considered in determining
the nature, timing, and extent of audit tests applied in our audit of the December 31, 2020 financial statements, and this report does
not affect our report dated May 14 2021, on those financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">We also have audited, in accordance with the standards
of the Public Company Accounting Oversight Board (United States) (PCAOB), the balance sheets and the related statements of income, comprehensive
income, stockholders&rsquo; equity, and cash flows of the Company, and our report dated May 14, 2021 expressed an unqualified opinion.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify"><B>Basis of Opinion</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0; text-align: justify">The Company&rsquo;s management is responsible
for maintaining effective internal control over financial reporting, and for its assessment of the effectiveness of internal control over
financial reporting included in the accompanying Management&rsquo;s Annual Report on Internal Control over Financial Reporting. Our responsibility
is to express an opinion on the Company&rsquo;s internal control over financial reporting based on our audit. We are a public accounting
firm registered with the PCAOB and are required to be independent with respect to the Company in accordance with the U.S. federal securities
laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0; text-align: justify">We conducted our audit in accordance with the
standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether effective
internal control over financial reporting was maintained in all material respects. Our audit of internal control over financial reporting
included obtaining an understanding of internal control over financial reporting, assessing the risk that a material weakness exists,
and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. Our audit also included
performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis
for our opinion.</P>





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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify">&nbsp;<B>Definition and inherent limitations
of internal control over financial reporting</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 6pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">A
company&rsquo;s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability
of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting
principles. A company&rsquo;s internal control over financial reporting includes those policies and procedures that (1) pertain to the
maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the
company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in
accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance
with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection
of unauthorized acquisition, use, or disposition of the company&rsquo;s assets that could have a material effect on the financial statements</FONT>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify">Because of its inherent limitations, internal
control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future
periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance
with the policies or procedures may deteriorate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>/s/ Marcelo de los Santos y C&iacute;a., S.C.</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Member of Moore Global Network Limited</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">San Luis Potos&iacute;, S.L.P., M&eacute;xico</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">May 14, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px"><FONT STYLE="font-size: 10pt"><B>D.</B></FONT></TD>
    <TD STYLE="text-align: justify; text-indent: 21.25pt"><FONT STYLE="font-size: 10pt"><B>Changes in Internal Control Over Financial Reporting&nbsp;</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">As a result of the evaluation of the effectiveness of our internal
controls for the year ended December 31, 2020, by our external auditors and the deficiencies identified during that period, our
internal audit team and management are  engaged and have implemented a monitoring and updating plan and procedures to address
deficiencies, with particular attention to those arising from limitations due to the Covid-19 pandemic. Our
efforts began with remediation plans and redesign of processes, in order to resolve and/or mitigate  these deficiencies
(although these deficiencies were not resolved or mitigated as of December 31, 2020), including activities to redesign  processes
and control activities to address the risks and limitations created by the Covid-19 pandemic.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item16" STYLE="width: 72px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item</B></FONT><B> <FONT STYLE="font-size: 10pt">16.</FONT></B></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Reserved</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item16a" STYLE="width: 72px"><FONT STYLE="font-size: 10pt"><B>Item 16A.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Audit Committee Financial Expert</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our board of directors has determined that it has
at least one &ldquo;audit committee financial expert,&rdquo; as defined in Item 16.A of Form 20-F, serving on the Audit Committee.
Ra&uacute;l Arturo P&eacute;rez Trejo is the director whom the board of directors has determined to be an audit committee financial
expert. Holders of ADSs should understand that this designation is a disclosure requirement of the SEC related to Mr. P&eacute;rez&rsquo;s
experience and understanding with respect to certain accounting and auditing matters.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The designation does not impose on Mr. P&eacute;rez
any duties, obligations or liability that are greater than those which are generally imposed on him as a member of the Audit Committee
and board of directors, and his designation as an audit committee financial expert pursuant to this SEC requirement does not affect the
duties, obligations or liability of any other member of the Audit Committee or board of directors. Mr. P&eacute;rez is &ldquo;independent&rdquo;
as such term is defined in the listing standards of the NYSE American.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item16b" STYLE="width: 72px"><FONT STYLE="font-size: 10pt"><B>Item 16B.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Code of Ethics</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In 2002, we adopted a code of ethics that applies to
all of our employees and directors, including our principal executive officer, principal financial officer and principal accounting officer.
In 2019 and 2020, we did not amend our code of ethics in any manner, nor did we grant any waiver from any provision of the code of ethics
to any person. We will provide to any person without charge, upon written or oral request, a copy of such code of ethics. Requests should
be directed to: Grupo Simec, S.A.B. de C.V., Attention: Mario Moreno Cortez, telephone number: 011-52-33-3770-6700.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item16c" STYLE="width: 72px"><FONT STYLE="font-size: 10pt"><B>Item 16C.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Principal Accountant Fees and Services</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our Audit Committee has engaged Marcelo de los Santos
y C&iacute;a, S.C., a practice member of Moore Global Network, as independent auditors to audit our consolidated financial statements
as of and for the year ending December 31, 2020. The audit of Aceros DM and subsidiaries and affiliates, located in San Luis Potos&iacute;,
S.L.P. Mexico, and all of the Mexican subsidiaries continues to be audited by Marcelo de los Santos y C&iacute;a., S.C., a practice member
of Moore Global Network.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Audit Fees</I>. We paid Ps. 12.0 million in fees
to Marcelo de los Santos y Cia., S.C. in connection with the audit of our annual consolidated financial statements for the year ended
December 31, 2020, which are included in this annual report. We paid Ps. 12.0 million in fees to Marcelo de los Santos y Cia., S.C. in
connection with the audit of our annual consolidated financial statements for the year ended December 31, 2020, which are included in
this annual report. We paid Ps. 6.6 million (U.S.$0.33 million) in fees to MSPC Certified public accountants and advisors, P.C. a practice
member of Moore Global Network Limited, in connection with the audit of our annual financial statements of the United States segment for
the year ended December 31, 2020. We paid Ps. 6.4 million (U.S.$0.33 million) in fees to MSPC Certified public accountants and advisors,
P.C. a practice member of Moore Global Network Limited, in connection with the audit of our annual financial statements of the United
States segment for the year ended December 31, 2019. We paid Ps. 0.7 million (U.S.$0.04 million) in fees to Moore Lima Lucchesi in connection
with the audit of our annual financial statements of the Brazil segment for the year ended December 31, 2020. We paid Ps. 0.9 million
(U.S.$0.04 million) in fees to Moore Lima Lucchesi in connection with the audit of our annual financial statements of the Brazil segment
for the year ended December 31, 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Audit Related Fees</I>. In 2020 and 2019, we did
not incur any expenses associated with audit related fees.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Tax Fees</I>. In 2020 and 2019, we did not incur
any expenses associated with tax compliance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Other Fees</I>. We paid no other fees to Marcelo
de los Santos y C&iacute;a. S.C., Moore Global Network Limited or Moore Global Lima Lucchesi in 2020 and 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Pre-Approval Policies. </I>Our Audit Committee has
adopted a formal policy on auditor independence requiring it to approve all professional services rendered by our independent auditor
prior to the commencement of the specified services. The Audit Committee will consider annually and, if appropriate, approve the provision
of audit services by our independent auditor and consider and, if appropriate, pre-approve the provision of certain defined audit and
non-audit services. The Audit Committee also will consider on a case-by-case basis and, if appropriate, approve specific engagements that
are not otherwise pre-approved. Any proposed engagement that does not fit within the definition of a pre-approved service may be presented
to the Audit Committee for consideration at its next regular meeting or, if earlier consideration is required, to the Audit Committee
for action by written consent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Audit Committee approved all of the services incurred
in 2019 and 2020, described as &ldquo;Audit Fees,&rdquo; &ldquo;Audit Related Fees,&rdquo; &ldquo;Tax Fees,&rdquo; and &ldquo;Other Fees,&rdquo;
in accordance with our policy on auditor independence.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item16d" STYLE="width: 72px"><FONT STYLE="font-size: 10pt"><B>Item 16D.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Exemptions from the Listing Standards for Audit Committees</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item16e" STYLE="width: 72px"><FONT STYLE="font-size: 10pt"><B>Item 16E.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Purchases of Equity Securities by the Issuer and Affiliated Purchasers</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>




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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Neither we nor any affiliated purchasers made any equity security purchases
during 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item16f" STYLE="width: 72px"><FONT STYLE="font-size: 10pt"><B>Item 16F.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Change in Registrant&rsquo;s Certifying Accountant</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item16g" STYLE="width: 72px"><FONT STYLE="font-size: 10pt"><B>Item 16G.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Corporate Governance</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our ADS are listed on the NYSE American. Section 110
of the NYSE American Company Guide provides that the NYSE American will consider the laws, customs and practices of an issuer&rsquo;s country
of domicile, to the extent not contrary to the U.S. securities laws, and may grant exemptions from the NYSE American listing standards
based on these considerations. Our following corporate governance practices differ from the NYSE American listing standards in the following
ways:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Board of Directors Composition, Nomination and Board
Meetings</I>. Under the NYSE American Company Guide, listed companies are generally required to have a majority of their board of directors
be &ldquo;independent&rdquo; as defined by the NYSE American Company Guide. Pursuant to the Mexican Securities Market Law, our board of
directors must be composed of a maximum of 21 members, of which at least 25% must be independent. Currently, as permitted under the Mexican
Securities Market Law and our by-laws, our board of directors consists of five directors, of which three are considered to be &ldquo;independent.&rdquo;
The board of directors is elected by the shareholders at the annual meeting, for a one-year term with the option to be reelected, as determined
by the shareholders. One alternate director may be appointed for each director, provided that independent alternates are appointed for
the independent directors. In accordance with Mexican law, our shareholders determine directors&rsquo; independence during the annual shareholders
meeting, but this independence determination may be challenged by the CNBV. Our board of directors meets at least quarterly and resolutions
are binding if adopted by a majority of the directors present at a meeting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Nominating and Compensation Committees. </I>Under
the NYSE American Guide, board of director nominations generally must be selected, or recommended for the board&rsquo;s selection, by either
a nominating committee comprised solely of independent directors or by a majority of the independent directors. Further, compensation
of the chief executive officer of a listed company and all other officers must be determined, or recommended to the board of directors
for determination, either by a compensation committee comprised of independent directors or by a majority of the independent directors
on the board of directors.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Audit Committee and Auditors. </I>Our Audit Committee
is governed by: (i) our by-laws and (ii) Mexican law. Our Audit Committee is made up of at least three independent directors, appointed
by the board of directors. Our shareholders appoint and/or remove the chairman of the Audit Committee at the annual shareholders meeting.
In accordance with Mexican law, the Audit Committee must provide an opinion regarding any transaction with a related party, outside of
the ordinary course of business. Such transactions must also be approved by the board of directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under Mexican law, we must be audited by an independent
public accountant that has received a &ldquo;quality control review,&rdquo; as defined by the general rules issued by the CNBV. These general
rules require accounting firms rendering external audit services, to fulfill higher independence standards, as well as issuing and following
quality control internal policies and manuals in accordance with the rules issued by the Mexican Institute of Public Accountants (<I>Instituto
Mexicano de Contadores P&uacute;blicos, A.C.</I>).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Quorum Requirements and Shareholders&rsquo; Approval</I>.
The NYSE American minimum quorum requirement for a shareholder meeting is one-third of the outstanding shares of common stock. In addition,
a company listed on NYSE American is required to state its quorum requirement in its bylaws. In compliance with Mexican law, shareholders
representing 50% of our capital stock must be present to conduct business at the first call for ordinary shareholders meetings, dealing
with general matters. If a quorum is not reached, there is no minimum quorum requirement for a second or subsequent call. Resolutions
approved at ordinary shareholders&rsquo; meetings are valid when approved by a majority of the shares present. On the other hand, shareholders
representing 75% of our capital stock must be present to conduct business at the first call for extraordinary shareholders meeting dealing
with modifications to the our by-laws. If a quorum is not reached, shareholders representing 50% of our capital stock must be present
at the meeting in a second or subsequent call. Resolutions at extraordinary shareholders meetings are valid if approved by shares representing
more than 50% of our capital stock. However, resolutions regarding the (i) quorum requirements, (ii) minority shareholders&rsquo; rights, (iii)
merger, spin-off and conversion are valid if approved by at least 75% of our capital stock. Furthermore, resolutions regarding our registration
with the National Securities Registry (<I>Registro Nacional de Valores</I>) are valid if approved by at least 95% of our capital stock.
Class II Series &ldquo;L&rdquo; Shares, representative of our capital stock with limited economic and corporate rights, are not taken into
account when determining the quorum at the general shareholders&rsquo; meeting. Currently there are no Class II Series &ldquo;L&rdquo; Shares
outstanding. In addition, under Mexican law, we may not be required to obtain shareholder approval for certain issuances of shares in
excess of 20% of our outstanding shares, as would be required in certain circumstances by the NYSE American Company Guide.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>




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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Code of Conduct and Ethics</I>. In compliance with
Mexican law, we have a code conduct and ethics for our directors or executive officers. Also, our directors&rsquo; and executive officers&rsquo; conduct
is subject to the applicable provisions of the Mexican Securities Market Law and the regulations issued by the CNBV.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item16h" STYLE="width: 72px"><FONT STYLE="font-size: 10pt"><B>Item 16H.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Mine Safety Disclosure</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: #010000"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P ID="Part3" STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase; color: #010000"><B>PART
III</B></FONT><B><FONT STYLE="text-transform: uppercase">&nbsp;</FONT></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item17" STYLE="width: 72px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 17.</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Financial Statements</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">See &ldquo;Item 18&#8212;Financial Statements.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item18" STYLE="width: 72px"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item</B></FONT><B> <FONT STYLE="font-size: 10pt">18.</FONT></B></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Financial Statements</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">See our Consolidated Financial Statements beginning
on page F-1.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD ID="item19" STYLE="text-align: left; width: 72px; vertical-align: bottom"><FONT STYLE="font-size: 10pt; color: #010000"><B>Item 19.</B></FONT></TD>
    <TD STYLE="text-align: left; vertical-align: bottom"><FONT STYLE="font-size: 10pt"><B>Exhibits</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the rules and regulations of the SEC, we
have filed certain agreements as exhibits to this annual report on Form 20-F. Documents filed as exhibits to this annual report:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 10%; border-bottom: black 1pt solid"><FONT STYLE="font-size: 10pt">Exhibit</FONT><BR>
<FONT STYLE="font-size: 10pt">Number</FONT></TD>
    <TD STYLE="width: 1%; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="width: 89%; border-bottom: black 1pt solid"><FONT STYLE="font-size: 10pt">Item</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt"><A HREF="http://www.sec.gov/Archives/edgar/data/887153/000088237707000028/p07-0001ex1_1.htm"><FONT STYLE="font-size: 10pt">1.1</FONT></A></TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><A HREF="https://www.sec.gov/Archives/edgar/data/887153/000088237706004097/p06-1805ex3_1.htm"><FONT STYLE="font-size: 10pt">Amended and Restated by-laws (estatutos sociales) of the registrant, together with an English translation</FONT></A><FONT STYLE="font-size: 10pt">.*</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt"><A HREF="https://www.sec.gov/Archives/edgar/data/887153/000101915503000072/simecda.htm"><FONT STYLE="font-size: 10pt">2.1</FONT></A></TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><A HREF="https://www.sec.gov/Archives/edgar/data/887153/000101915503000072/simecda.htm"><FONT STYLE="font-size: 10pt">Form of Amended and Restated Deposit Agreement among the registrant, The Bank of New York, and all Holders and Beneficial Owners from time to time of any American Depositary Receipts.*</FONT></A><FONT STYLE="font-size: 10pt">*</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt"><A HREF="https://www.sec.gov/Archives/edgar/data/887153/000101915506000219/gruposimec424b3receiptwithov.htm"><FONT STYLE="font-size: 10pt">2.2</FONT></A></TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><A HREF="https://www.sec.gov/Archives/edgar/data/887153/000101915506000219/gruposimec424b3receiptwithov.htm"><FONT STYLE="font-size: 10pt">Form of American Depositary Receipt.**</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/887153/000089109220007459/e9568ex2-3.htm">2.3</A></FONT></TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><A HREF="https://www.sec.gov/Archives/edgar/data/887153/000089109220007459/e9568ex2-3.htm"><FONT STYLE="font-size: 10pt">Description of American Depositary Receipts.****</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt"><A HREF="http://www.sec.gov/Archives/edgar/data/887153/000088237707000028/d608701_ex4-1.htm"><FONT STYLE="font-size: 10pt">4.1</FONT></A></TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><A HREF="http://www.sec.gov/Archives/edgar/data/887153/000088237707000028/d608701_ex4-1.htm"><FONT STYLE="font-size: 10pt">Stock Purchase Agreement by and Among PAV Republic, Inc., The Shareholders of PAV Republic, Inc., SimRep Corporation and Industrias C.H., S.A. de C.V.*</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt"><A HREF="http://www.sec.gov/Archives/edgar/data/887153/000088237707000028/d601986_ex10-2.htm"><FONT STYLE="font-size: 10pt">4.2</FONT></A></TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><A HREF="http://www.sec.gov/Archives/edgar/data/887153/000088237707000028/d601986_ex10-2.htm"><FONT STYLE="font-size: 10pt">2007-2008 Rounds Supply Agreement by and Between Republic, Inc. and United States Steel Corporation.*</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt"><A HREF="http://www.sec.gov/Archives/edgar/data/887153/000089109208003333/e32100ex10-3.txt"><FONT STYLE="font-size: 10pt">4.3</FONT></A></TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><A HREF="http://www.sec.gov/Archives/edgar/data/887153/000089109208003333/e32100ex10-3.txt"><FONT STYLE="font-size: 10pt">Stock Purchase Agreement, dated as of February 21, 2008, among the Sellers (as defined therein) and Grupo Simec, S.A.B. de C.V. relating to the acquisition of 100% of the shares of Grupo San.**</FONT></A><FONT STYLE="font-size: 10pt">*</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="e12269ex8-1.htm">8.1</A></FONT></TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="e12269ex8-1.htm">List of subsidiaries, their jurisdiction of incorporation and names under which they do business.</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="e12269ex12-1.htm">12.1</A></FONT></TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="e12269ex12-1.htm">Certification of principal financial officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="e12269ex12-2.htm">12.2</A></FONT></TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="e12269ex12-2.htm">Certification of chief executive officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="e12269ex13-1.htm">13.1</A></FONT></TD>
    <TD STYLE="padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="e12269ex13-1.htm">Certifications of chief executive officer and principal financial officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="e12269ex15-1.htm">15.1</A></FONT></TD>
    <TD STYLE="padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="e12269ex15-1.htm">Consent of Independent Registered Public Accounting Firm</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">EX-101.INS</FONT></TD>
    <TD STYLE="padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">XBRL Instance File</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">EX-101.SCH</FONT></TD>
    <TD STYLE="padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">XBRL Schema File</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">EX-101.CAL</FONT></TD>
    <TD STYLE="padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">XBRL Calculation File</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">EX-101.DEF</FONT></TD>
    <TD STYLE="padding-bottom: 10pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-size: 10pt">XBRL Definition File</FONT></TD></TR>
  </TABLE>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt; width: 10%"><FONT STYLE="font-size: 10pt">EX-101.LAB</FONT></TD>
    <TD STYLE="padding-bottom: 10pt; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt; width: 89%"><FONT STYLE="font-size: 10pt">XBRL Label File</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">EX-101.PRE</FONT></TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">XBRL Presentation File</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px; border-top: gray 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 24px; border-top: gray 1pt solid"><FONT STYLE="font-size: 8pt">*</FONT></TD>
    <TD STYLE="border-top: gray 1pt solid; text-align: justify"><FONT STYLE="font-size: 8pt">Previously filed with the SEC as an exhibit and incorporated by reference to our Registration Statement on Form F-1, File No. 333-138239.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 8pt">**</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Previously filed with the SEC as an exhibit and incorporated by reference to Post-Effective Amendment No. 1 to our Registration Statement on Form F-6, File No. 033-48173.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 8pt">***</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Previously filed with the SEC as an exhibit and incorporated by reference to our Annual Report on Form 20-F, filed on July 1, 2008.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 8pt">****</FONT></TD>
    <TD><FONT STYLE="font-size: 8pt">Previously filed with the SEC as an exhibit and incorporated by reference to our Annual Report on Form 20-F, filed on June 5, 2020.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The registrant hereby certifies that it meets all of
the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign this annual report on its
behalf.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt"><B>GRUPO SIMEC, S.A.B. DE C.V.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 53%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 46%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 10pt">/s/ &nbsp;Rufino Vigil Gonz&aacute;lez</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Rufino Vigil Gonz&aacute;lez</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Chief Executive Officer</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 10pt">/s/ Mario Moreno Cortez</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Mario Moreno Cortez</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Finance Coordinator</I></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Dated: May 24, 2021</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 27.9pt 0 35.45pt; text-align: center; text-indent: -21.25pt"><B>&nbsp;</B></P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 27.9pt 0 35.45pt; text-align: center; text-indent: -21.25pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 27.9pt 0 35.45pt; text-align: center; text-indent: -21.25pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 27.9pt 0 35.45pt; text-align: center; text-indent: -21.25pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 27.9pt 0 35.45pt; text-align: center; text-indent: -21.25pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 27.9pt 0 35.45pt; text-align: center; text-indent: -21.25pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Grupo Simec,
S.A.B. de C.V. and Subsidiaries</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>(A Subsidiary
of Industrias CH, S.A.B. de C.V.)</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Consolidated Financial Statements</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>For the years ended December 31, 2020,
2019 and 2018</B></P>

<P STYLE="font: 11pt Book Antiqua, Times, Serif; margin: 0 27.9pt 0 14.2pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 27.9pt 0 14.2pt; text-align: center; text-indent: 7.1pt"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Index </B></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 27.9pt 0 14.2pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 27.9pt 0 14.2pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 75%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Content&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></TD>
    <TD STYLE="text-align: center; width: 25%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><U>Page</U></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Report of Independent Registered Public Accounting Firm</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">F-1-2 </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Consolidated Statements of Financial Position</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">F-3-4</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Consolidated Statements of Comprehensive</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Income (Loss)</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">F-5</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Consolidated Statements of Changes in Stockholders&rsquo; Equity</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">F-6</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Consolidated Statements of Cash Flows</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">F-7</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Index to the Notes to the Consolidated</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Financial Statements</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;F-8-50</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 27.9pt 0 14.2pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 27.9pt 0 14.2pt">&nbsp;</P>


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<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0">REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 14.2pt">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 14.2pt">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0">To the Board of Directors and</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0">Stockholders of Grupo Simec, S.A.B. de C.V.</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0"><B>Opinion on the Financial Statements</B></P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">We have audited the accompanying consolidated statements
of financial position of Grupo Simec, S.A.B. de C.V. and its subsidiaries (the &ldquo;Company&rdquo;) as of December 31, 2020, and 2019,
and the related consolidated statements of comprehensive income (loss), changes in stockholders&rsquo; equity, and cash flows, for each of the
years in the three-year period ended December 31, 2020, and the related notes (collectively referred to as the &ldquo;consolidated financial
statements&rdquo;). In our opinion, the consolidated financial statements present fairly, in all material respects, the consolidated financial
position of the Company as of December 31, 2020 and 2019 and the results of its operations and its cash flows for each of the years in
the three-year period ended December 31, 2020, in conformity with International Financial Reporting Standards as issued by the International
Accounting Standards Board.</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">We also have audited, in accordance with the standards
of the Public Company Accounting Oversight Board (United States) (&ldquo;PCAOB&rdquo;), the Company&acute;s internal control over financial
reporting as of December 31, 2020, based on criteria established in Internal Control- Integrated Framework (2013) issued by the Committee
of Sponsoring Organizations of the Treadway Commission (&ldquo;COSO&rdquo;), and our report dated May 14, 2021 expressed an adverse opinion
on the effectiveness of the Company&rsquo;s internal control over financial reporting.</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"><B>Basis for Opinion</B></P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">These consolidated financial statements are the responsibility
of the Company&rsquo;s management. Our responsibility is to express an opinion on the Company&rsquo;s consolidated financial statements based on our
audits. We are a public accounting firm registered with the PCAOB and are required to be independent with respect to the Company in accordance
with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">We conducted our audits in accordance with the standards
of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated
financial statements are free of material misstatement, whether due to error or fraud. Our audits included performing procedures to assess
the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures
that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the
consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by
management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide
a reasonable basis for our opinion.</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"><B>Critical Audit Matters</B></P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">The critical audit matters communicated below are matters
arising from the current period audit of the consolidated financial statements that were communicated or required to be communicated to
the audit committee and that: (1) relate to accounts or disclosures that are material to the consolidated financial statements and (2)
involved our especially challenging, subjective, or complex judgments. The communication of a critical audit matter does not alter in
any way our opinion on the consolidated financial statements, taken as a whole, and we are not, by communicating the critical audit matters
below, providing a separate opinion on the critical audit matters or on the accounts or disclosures to which they relate.</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"><B>Non-current inventory</B></P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"><I>Description of the key audit matter</I></P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">As disclosed in Notes 4e and 9 to the consolidated financial
statements, long-term inventories amount to approximately $952,690,000 pesos, of which $ 747,300,000 correspond to the physical inventory
of 136,541 tons of coking coal, which the company</P>


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<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">used as raw material to supply the blast furnace at the
Lorain, Ohio, USA plant, which ceased operations. Management periodically evaluates the potential degradation of the coke inventory and
determines whether it is still suitable as a raw material for the blast furnace or alternatively for sale to other blast furnace mills.</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"><I>How our audit addressed the matter</I></P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">We obtained the report of an independent third party engaged
by the company involved in the purchase and sale of coking coal that justifies the grade and the existing quantity. We have obtained a
valuation of the coke market and have used that valuation to estimate the market value as of December 31, 2020.</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"><B>Impairment of goodwill and indefinite life intangibles</B></P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"><I>Description of the key audit matter</I></P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">As disclosed in Note 11 to the consolidated financial
statements, the value of goodwill amounts to $ 1,814,160,000 pesos and additionally the rights to use the SAN 42 brand (the Brand) has
been identified as an intangible asset with an indefinite useful life with a value of $ 329,600,000 pesos. This goodwill and intangible
asset come from the acquisition in 2008 of the company Corporaci&oacute;n Aceros, D.M., S.A. de C.V. and subsidiaries (Grupo San). These
assets are reviewed annually for potential impairment at the level of Grupo San, the cash-generating unit to which they belong. For the
annual evaluation of impairment, it is necessary to estimate the value of Grupo San; the value estimate is computed by determining the
present value of expected future cash flows for Grupo San.</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">How our audit addressed the issue</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">The company hired an independent third-party expert for
the technical estimate of the value in use. Our audit procedures included the evaluation of the external expert&rsquo;s qualifications and those
related to the value in use of the cash-generating unit consisted, among others, of the following:</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">We obtained an understanding, evaluated the design and
tested the operating effectiveness of the controls related to the impairment assessment, included testing of the process used to develop
the estimate of the value-in-use of the cash generating unit; assess the adequacy of the discounted cash flow model; test the integrity,
precision and relevance of the underlying data used in the model; and evaluate the important assumptions used, including sales volumes
and prices, production costs, and the growth rate for the year, involved evaluating whether the assumptions used were reasonable considering
(i) the current and past performance of the cash-generating unit ( ii) consistency with market and industry data, and (iii) whether assumptions
were consistent with evidence obtained in other areas of the Audit.</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; width: 50%; text-align: left"><FONT STYLE="font-size: 9pt">Marcelo de los Santos y C&iacute;a., S.C.</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; width: 50%; text-align: left"><FONT STYLE="font-size: 9pt">San Luis Potos&iacute;, S.L.P., M&eacute;xico May 14, 2021</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">Member of Moore Global Network Limited</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">/s/ Marcelo de los Santos Anaya</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">Marcelo de los Santos Anaya</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 14.2pt; text-align: justify">We have served as the Company&rsquo;s auditor
since 2016.</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.75pt 0 14.2pt">&nbsp;<B>&nbsp;</B></P>





<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>&nbsp;</B></P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Grupo Simec, S.A.B. de C.V. and Subsidiaries</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>(A subsidiary of Industrias CH, S.A.B.
de C.V.)</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Consolidated Statements of Financial
Position </B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>For the years ended December 31, 2020
and 2019</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0pt; margin-bottom: 9pt; text-align: center"><B>(In thousands of Mexican pesos)</B></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 14.2pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt SimSun; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Note</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; font-family: Trebuchet MS, Times, Serif; text-align: center; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; font-family: Trebuchet MS, Times, Serif; text-align: center; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>2 0 1 9</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Assets</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; width: 49%; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Current assets:</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; width: 12%; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; width: 1%; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; width: 3%; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; width: 13%; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; width: 6%; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; width: 3%; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; width: 13%; padding-left: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Cash and cash equivalents</FONT></TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">6</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">7,727,698</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">7,446,447</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Trade receivables, net</FONT></TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">7</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">5,072,869</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">4,186,239</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Related parties receivables </FONT></TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">18</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">52,706</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">13,925</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Recoverable taxes</FONT></TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">8</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">1,029,808</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">966,770</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Other receivables, net</FONT></TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">551,955</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">755,142</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Prepaid expenses</FONT></TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">854,353</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">798,400</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Inventory</FONT></TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">9</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">9,073,599</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">8,243,213</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; font: 10pt Times New Roman, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-top: Black 1pt solid; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-top: Black 1pt solid; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-top: Black 1pt solid; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-top: Black 1pt solid; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Total current assets</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">24,362,988</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">22,410,136</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt; font-weight: normal">Non-current </FONT><FONT STYLE="font-size: 10pt">related parties receivables</FONT></TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">18 </FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">648,281</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">648,281</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt; font-weight: normal">Non-current </FONT><FONT STYLE="font-size: 10pt">loans to related parties<FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-weight: normal">&nbsp;&nbsp;</FONT></FONT></TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">18 </FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">1,008,743</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">923,257</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 2pt; vertical-align: top; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Non-current inventory, net</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: center; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">9</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">1,210,327</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">960,373</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 2pt; vertical-align: top; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Property, plant and equipment, net</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: center; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">10</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">15,950,352</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">16,737,595</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 2pt; vertical-align: top; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Intangible assets and other non-current assets, net</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: center; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">11</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">2,322,956</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">2,335,117</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Total assets</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 2.25pt double; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 2.25pt double; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">45,503,647</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 2.25pt double; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 2.25pt double; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">44,014,759</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 12pt SimSun; margin: 0">&nbsp;</P>
    <P STYLE="font: 12pt SimSun; margin: 0">&nbsp;</P></TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Liabilities and stockholders&rsquo; equity</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Current liabilities:</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 2pt; vertical-align: top; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Short-term debt</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: center; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">12</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">6,020</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">5,700</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 2pt; vertical-align: top; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Accounts payable trade</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: center; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">13</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">5,347,325</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">4,179,830</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 2pt; vertical-align: top; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Related parties payable</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: center; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">18</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">351,511</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">241,526</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 2pt; vertical-align: top; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Other accrued liabilities</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: center; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">13</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">1,266,512</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">1,547,214</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 2pt; vertical-align: top; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Payable tax</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">217,431</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">193,510</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 2pt; vertical-align: top; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Income tax </FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">1,237,967</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">1,118,697</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Total current liabilities</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">8,426,766</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">7,286,477</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0"><B>&nbsp;</B></P>
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0"><B>Non-current liabilities:</B></P></TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 2pt; vertical-align: top; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Employee benefits</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: center; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">14</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">161,864</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">123,368</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 2pt; vertical-align: top; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Deferred income tax</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: center; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">15</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">3,638,521</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">3,410,106</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 2pt; vertical-align: top; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Other liabilities</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">257,837</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">585,031</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-top: Black 1pt solid; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-top: Black 1pt solid; text-align: right; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-top: Black 1pt solid; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-top: Black 1pt solid; text-align: right; padding-left: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Total Non-current liabilities</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">4,058,222</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">4,118,505</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Total liabilities</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">12,484,988</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">11,404,982</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 12pt SimSun; margin: 0">&nbsp;</P>
    <P STYLE="font: 12pt SimSun; margin: 0">&nbsp;</P>
    <P STYLE="font: 12pt SimSun; margin: 0">&nbsp;</P></TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 10.6pt; text-indent: -7.1pt">&nbsp;</P>
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 10.6pt; text-indent: -7.1pt">&nbsp;</P></TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 2pt; vertical-align: top; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Contingencies and Commitments </FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: center; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">24 and 25</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: center; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: center; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; font: 10pt Times New Roman, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; text-align: left; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Stockholders&rsquo; equity</B><FONT STYLE="font-weight: normal">:</FONT></FONT></TD>
    <TD STYLE="padding-right: 2pt; text-align: center; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">16</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; padding-left: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 2pt; vertical-align: top; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Capital stock</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">2,832,268</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">2,832,268</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 2pt; vertical-align: top; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Additional paid-in capital</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">4,575,233</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">4,575,233</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 2pt; vertical-align: top; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Retained earnings</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">20,795,069</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">19,986,881</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 2pt; vertical-align: top; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt"><FONT STYLE="font-size: 10pt">Repurchase of own capital stock reserve</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: center; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">2,898,348</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; font-family: Trebuchet MS, Times, Serif; text-align: right; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">2,940,332</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 4px solid"><P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: right">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt"></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt SimSun; border-collapse: collapse">
  <TR>
    <TD STYLE="text-indent: -8pt; vertical-align: top; width: 49%; padding-right: 2pt; padding-left: 10pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt">Cumulative effect by translation of foreign subsidiaries</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 12%; padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 3%; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 13%; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">1,881,731</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 6%; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 3%; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 13%; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">2,250,263</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt">Total controlling interest</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">32,982,649</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">32,584,977</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt">Non-controlling interest</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">17</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">36,010</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">&nbsp;&nbsp;24,800</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt"><B>Total stockholders&rsquo; equity</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">33,018,659</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">32,609,777</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-size: 10pt"><B>Total liabilities and stockholders&rsquo; equity</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">45,503,647</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; font-family: Trebuchet MS, Times, Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">44,014,759</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 28pt 0 14.2pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 28pt 0 14.2pt; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">Notes are part of these consolidated financial
statements.<BR STYLE="clear: both">
</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt"></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Grupo Simec, S.A.B. de C.V. and Subsidiaries</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>(A subsidiary of Industrias CH, S.A.B.
de C.V.)</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Consolidated Statements of Comprehensive
Income (Loss) </B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>For the years ended December 31, 2020,
2019 and 2018</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0pt; margin-bottom: 9pt; text-align: center"><B>(In thousands of Mexican pesos, except
income per share figures)</B></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 14.2pt">&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-indent: 5.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Note</B></FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 3.55pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
        <TD>&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
        <TD>&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 2pt; width: 42%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Net sales</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center; width: 10%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">22</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; width: 1%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right; width: 13%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">35,869,314</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; width: 1%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right; width: 13%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">34,171,201</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right; width: 13%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">35,678,253</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Cost of sales</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">19</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(29,211,724<U>)</U></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(30,067,141)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(30,563,315)</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -3.55pt; padding-left: 31.9pt; text-indent: -7.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Gross profit&nbsp;&nbsp;&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">6,657,590</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,104,060</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,114,938</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Administrative expenses</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">19</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(2,019,328)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1,637,425)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1,080,012)</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Other income (expense), net</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">20</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;546,749</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(136,582)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;15,052</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Interest income </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">107,826</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">145,995</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">312,821</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Interest expense</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(53,746)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(55,049)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(16,511)</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Foreign exchange loss, net</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(363,164)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(784,583)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(146,896)</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 31.9pt; text-indent: -7.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Income before income taxes</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,875,927</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,636,416</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,199,392</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Income taxes</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">15</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(2,077,844)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(3,276,274)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(752,462)</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-top: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 31.9pt; text-indent: -7.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Net income (loss) for the year</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,798,083</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1,639,858)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,446,930</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 5.1pt; text-indent: -5.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Comprehensive (loss) for the year:</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 5.1pt; text-indent: -5.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Translation effects of foreign subsidiaries</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(357,217)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1,103,310)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(615,167)</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 20.8pt; padding-left: 5.1pt; text-indent: -5.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Total other comprehensive (loss) for the year, net of income taxes</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(357,217)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1,103,310)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(615,167) </FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 31.9pt; text-indent: -7.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Comprehensive income (loss) for the year, net of tax </B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,440,866</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(2,743,168)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,831,763</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 5.1pt; text-indent: -5.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Net income (loss) attributable to:</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 5.1pt; text-indent: -5.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Controlling interest</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,798,188</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1,635,909)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,653,347</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 5.1pt; text-indent: -5.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Non-controlling interest</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(105)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(3,949)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(206,417)</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 5.1pt; text-indent: -5.1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 3.55pt; padding-left: 31.9pt; text-indent: -7.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Net income (loss) for the year </B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,798,083</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1,639,858)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,446,930</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Comprehensive income (loss) &nbsp;attributable to:</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Controlling interest</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,429,656</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(3,091,337)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,046,560</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Non-controlling interest</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">11,210</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">348,169</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(214,797)</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Comprehensive income (loss) for the year</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,440,866</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(2,743,168)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,831,763</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Income per share:</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 3.55pt; text-indent: -3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Weighted average shares outstanding (in thousands of shares)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">463,483</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">465,069</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">489,537</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-indent: -3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>&nbsp;Income (loss) per share (controlling interest) (Mexican pesos)</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4-n</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">6.04</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(3.52)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">7.46</FONT></TD>
    </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  </TABLE>
<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">Notes are part of these consolidated financial
statements.</P>


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<P STYLE="font: 11pt Book Antiqua, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center">&nbsp;</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Grupo Simec, S.A.B. de C.V. and Subsidiaries</B></P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>(A subsidiary of Industrias CH, S.A.B.
de C.V.)</B></P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Consolidated Statements of Changes in
Stockholders&rsquo; Equity</B></P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>For the years ended December 31, 2020,
2019 and 2018</B></P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>(In thousands of Mexican pesos)</B></P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="background-color: white">
    <TD STYLE="border-top: Black 1pt solid; white-space: nowrap; width: 20%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-top: Black 1pt solid; width: 1%">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; white-space: nowrap; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Capital </B></P>
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Stock</B></P></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-top: Black 1pt solid; width: 1%">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Additional</B></P>
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>paid-in</B></P>
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>capital</B></P></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-top: Black 1pt solid; width: 1%">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><FONT STYLE="text-decoration: none"><B>Retained</B></FONT></P>
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>earnings</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-top: Black 1pt solid; width: 1%">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: top; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Repurchase</B></P>
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>of own capital stock reserve </B></P></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-top: Black 1pt solid; width: 1%">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Cumulative</B></P>
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>translation </B></P>
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>effects in</B></P>
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>foreign </B></P>
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>subsidiaries</B></P></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-top: Black 1pt solid; width: 1%">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 2.85pt; text-align: center"><B>Total controlling</B></P>
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Interest</B></P></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-top: Black 1pt solid; width: 1%">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 0 0 2.85pt; text-align: center"><B>Non-controlling</B></P>
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>interest</B></P></TD>
    <TD STYLE="border-bottom: Black 1pt solid; border-top: Black 1pt solid; width: 1%">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; width: 9%; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Total</B></P>
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>stockholders&rsquo;</B></P>
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>equity</B></P></TD></TR>

<TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Balance at January 1, 2018</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,832,268</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">4,579,472</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">20,969,443</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,732,447</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">4,312,478</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">34,426,108</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(108,572)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">34,317,536</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt; color: #222222">Increase in reserve</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(3,000,000)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">3,000,000</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Repurchase of own capital stock, net</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(4,239)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(1,636,057)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(1,640,296)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(1,640,296)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Comprehensive income (loss)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">3,653,347</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(606,787)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">3,046,560</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(214,797)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,831,763</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.7pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Balance at December 31, 2018</B></FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,832,268</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">4,575,233</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">21,622,790</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">3,096,390</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">3,705,691</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">35,832,372</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(323,369)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">35,509,003</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 3.7pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Repurchase of own capital stock, net</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(156,058)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(156,058)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(156,058)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Comprehensive income (loss) </FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(1,635,909)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(1,455,428)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(3,091,337)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">348,169</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(2,743,168)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.7pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Balance as of December 31, 2019</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,832,268</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">4,575,233</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">19,986,881</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,940,332</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,250,263</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">32,584,977</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">24,800</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">32,609,777</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Repurchase of own capital stock, net</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(41,984)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(41,984)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(41,984)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Dividends paid</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(1,990,000)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(1,990,000)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(1,990,000)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Comprehensive income (loss)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,798,188</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(368,532)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,429,656</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">11,210</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,440,866</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.7pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.7pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Balance as of December 31, 2020</B></FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,832,268</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.7pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">4,575,233</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">20,795,069</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,898,348</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2.85pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,881,731</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">32,982,649</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">36,010</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">33,018,659</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.7pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.7pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.7pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.7pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2.85pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">Notes are part of these consolidated financial
statements.</P>



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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Grupo Simec, S.A.B. de C.V. and Subsidiaries</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>(A Subsidiary of Industrias CH, S.A.B.
de C.V.)</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Consolidated Statements of Cash Flows
</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>For the years ended December 31, 2020,
2019 and 2018</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0pt; margin-bottom: 9pt; text-align: center"><B>(In thousands of Mexican pesos)</B></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-indent: 3.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 3.55pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Operating activities:</B></FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 3.55pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Net income (loss) for the year</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,798,083</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(1,639,858)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">3,446,930</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Adjustments for:</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Depreciation and amortization</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,452,271</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,108,629</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,112,418</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Employee benefits</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">12,072</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">41,598</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(10,051)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Allowance for doubtful accounts</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">0 </FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">5,320</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">27,904</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Interest income from investing activities</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(107,826)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(145,995)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(312,821)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Interest expense from financing activities</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">53,746</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">55,049</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">16,511</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Unrealized foreign exchange loss (gain), net</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">0</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">18,030</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(6,985)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Income tax</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,077,844</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">3,276,274</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">752,462</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">6,286,190</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,719,047</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">5,026,368</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Changes in operating assets and liabilities:</B></FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">(Increase) / decrease in Trade receivables </FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(795,682)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">515,726</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(1,082,991)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Decrease / (increase) in Related parties receivables </FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;98,874</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(58,523)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">17,465</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">(Increase) / decrease in Inventory </FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(777,419)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,812,770</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(1,098,437)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">(Increase) in Other receivables, recoverable taxes and prepaid expenses </FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(1,727,200)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(4,185,306)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(1,119,466)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Increase/ (decrease) in Accounts payable trade </FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,066,393</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(151,986)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">460,359&nbsp;&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">(Decrease)/increase in Related parties payables </FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(113,155)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(93,065)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">90,806</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">(Decrease)/increase in Accounts payable other and accrued liabilities and taxes other than income taxes</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(404,126)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;484,090</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">929,780</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2pt; padding-left: 24.8pt; text-indent: -7.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Net cash flows provided by operating activities</B></FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">3,633,875</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,042,753</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">3,223,884</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Investing activities:</B></FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Acquisition of property, plant and equipment </FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;(951,205)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(1,271,420)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(1,994,465)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Decrease (increase) in other non-current assets</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">10,708</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;(52,293)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">159,732</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Decrease in other investments</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">88,947</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Cash paid for Business acquisition, net</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(638,976)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Loans granted to related parties</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(477,064)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Collection of loans to related parties</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,071,032</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,939,366</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Interest income collected</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">107,826</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">145,995</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">102,307</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2pt; padding-left: 24.8pt; text-indent: -7.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Net cash flows (used) provided by investing activities</B></FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(832,671)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(106,686)</FONT></TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(820,153)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -3.7pt; padding-left: 10.75pt; text-indent: -10.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>Financing activities:</B></FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 11.15pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Repurchase and placement of own capital stocks, net</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(41,984)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(156,058)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(1,640,296)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Dividends paid</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(1,990,000)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Payments received on Loans from related parties</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(984,623)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Interest expense</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(53,746)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(55,049)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(16,511)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2pt; padding-left: 24.8pt; text-indent: -7.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Net cash flows used in financing activities</B></FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(2,085,730)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(211,107)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(2,641,430)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Trebuchet MS, Times, Serif; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Increase (decrease) in cash and cash equivalents</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">715,474</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;&nbsp;724,960</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(237,699)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Cash and cash equivalents at beginning of year</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">7,446,447</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">6,987,241</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">7,203,604</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 12.15pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Effects of exchange rate changes on the balance of cash and cash equivalents held in foreign currencies</FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(434,223)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">(265,754)</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">21,336</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 2pt; padding-left: 24.8pt; text-indent: -7.1pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Cash and cash equivalents at end of year</B></FONT></TD>
    <TD STYLE="padding-right: -4.45pt; padding-left: 2pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 12pt SimSun; padding-right: 5.1pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">7,727,698</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 12pt SimSun; padding-right: -2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">7,446,447</FONT></TD>
    <TD STYLE="padding-right: 2pt; padding-left: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 2pt; padding-left: 2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 12pt SimSun; padding-right: 2pt; padding-left: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">6,987,241</FONT></TD></TR>
  <TR>
    <TD STYLE="width: 53%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD></TR>
  </TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">Notes are part of these consolidated financial
statements.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Grupo Simec, S.A.B. de C.V. and Subsidiaries</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Notes to the Consolidated Financial
Statements</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>For years ended December 31, 2020,
2019 and 2018</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0pt; margin-bottom: 9pt; text-align: center"><B>(In thousands of Mexican pesos, except
foreign currency and where indicated)</B></P>

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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; text-transform: uppercase"><B>1.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Nature of business</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13pt 0 35pt; text-align: justify">Grupo Simec, S.A.B. de C.V. is a&nbsp;<I>stock
exchange corporation</I>&nbsp;with&nbsp;<I>variable equity,</I>&nbsp;constituted under the laws of Mexico on August 22, 1990, with a duration
of 99 years.&nbsp;The Company is a subsidiary of Industrias CH, S.A.B. de C.V. (Industrias CH or ICH).&nbsp;The business headquarters
are located in Guadalajara, Jalisco, Mexico and the administrative offices are located on 601 Rd. Lazaro Cardenas, ZIP Code 44440.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The main activity of Grupo Simec, S.A.B.
de C.V. and its subsidiaries (Simec or the Company) is manufacturing, processing and distribution of steel and steel alloys products in
Mexico, the United States of America (USA) and Brazil.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Shares of the Company are listed on
the Mexican Stock Exchange (BMV) and the Company&acute;s American Depositary Receipts are listed on the New York Stock Exchange (NYSE).</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Significant events</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="color: red; font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.05pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">a.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">On May 1, 2018, one steel
mill was acquired in Brazil from ArcelorMittal, which is located in Cariacica, Espiritu Santo and has a production capacity of 600 thousand
tons a year. Another steel mill is being rented from ArcelorMittal in Itauna, Minas Gerais with a production capacity of 120 thousand
tons a year. Upon closing the transaction, the group significantly increased its participation in the long steel market in Brazil; a confidentiality
agreement was signed for this operation.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">b.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">On January 1, 2019 Grupo
Simec, S.A.B. of C.V. increased its shareholding percentage in SimRep Corporation to 99.41%. The Company acquired 83,862 common shares
of SimRep Corporation at a price of USD $ 3,454 each, for total consideration of USD $ 289,660, such consideration was provided through
the conversions of loans payable to the Company by SimRep.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">c.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">On February 10, 2020, the
Ordinary General Shareholders&rsquo; Meeting decreed dividends which were paid on March 10, 2020. The dividends were paid from the net tax profit
account, generated until December 31, 2013.The amount paid was $1,990 million pesos. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.05pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>3.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Application of new and amended standards and
interpretations and standards not in force yet</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The consolidated financial statements
of Grupo Simec, S.A.B. de C.V. and its Subsidiaries for the periods presented have been prepared in accordance with the International
Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB). IFRS also includes all current International
Accounting Standards (IAS), in force, as well as all related interpretations issued by the IFRS Interpretations Committee (IFRIC), including
those issued previously by the Standing Interpretations Committee. The company applied the effective IFRS as of December 31, 2020.</P>



<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>





<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 0.5in">International Financial Reporting Standards, not in force
yet.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 28.35pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Following are the amendments that could
have an effect on Simec financial information, which were issued by the IASB (International Accounting Standards Board) but are not yet
effective as of the date of these financial statements.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Amendments applicable as of 2021:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">In August 2020, the IASB issued a document
entitled &ldquo;Reform of the Interest Rate Benchmark - Phase 2, which modify IFRS 4.- Insurance Contracts, IFRS 7.- Financial Instruments:
Disclosures, IFRS 9.- Financial Instruments, IFRS 16.-</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Leases and IAS 39.- Financial Instruments:
Recognition and Measurement. Amendments for Phase 2 introduce matters that could affect financial information during the reform of a benchmark
interest rate, including the effects of changes in contractual cash flows or hedging relationships arising from the replacement of a benchmark
interest rate with an alternative interest rate. The Phase 2 amendment objectives are:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&bull; Assist companies in applying Standards
when changes are made to contractual cash flows or hedging relationships because of the interest benchmark rate reform; and</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&bull; Providing useful information to
users of financial statements.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Amendments applicable as of 2022:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">In May 2020, the following amendments
were issued:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Reference to the conceptual framework</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">IFRS 3.- Business Combinations, the amendments
correspond only to references to the conceptual framework.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Onerous contracts: Cost of fulfilling
a contract.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">IAS 37.- Provisions, Contingent Liabilities
and Contingent Assets; this standard defines an onerous contract in which the unavoidable costs of meeting the obligations under the contract
exceed the economic benefits expected to be received under it. The amendments clarify that for the purpose of assessing whether a contract
is onerous, the cost of fulfilling the contract includes both the incremental costs of fulfilling that contract and an allocation of other
costs that relate directly to fulfilling contracts.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Property, plant and equipment: Revenues
from the use previously foreseen</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">IFRS 16.- Property, plant and equipment,
this amendment prohibits an entity from deducting from the cost of property, plant and equipment amounts received from selling items produced
while the company is preparing the asset for its intended use. Instead, a company will recognize such sales proceeds and related cost
in profit or loss.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Also in May 2020, annual improvements
to IFRS Standards 2018-2020 were issued, effective January 1, 2022:.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">IFRS 1 First-time Adoption of International
Financial Reporting Standards</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Purpose of improvement:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Some options are established for the application
of the Standards to Subsidiaries as a first-time adopter of IFRS</P>



<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">IFRS 9 Financial Instruments.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Purpose of improvement:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">This IFRS establishes that a substantial
modification of the current conditions of an existing financial liability or part thereof shall be accounted for as a cancellation of
the original financial liability and the recognition of a new financial liability.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">This amendment establishes that the conditions
will be substantially different if the discounted present value of the cash flows under the new terms, including any fees paid net of
any fees received and discounted using the original effective interest rate, is at least 10% different from the discounted present value
of the remaining cash flows of the original financial liability</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Amendments applicable as of 2023:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">In January 2020, the IASB issued an amendment
to IAS 1.- Presentation of Financial Statements, which clarifies that in order to reclassify a current liability as a non-current liability,
the requirement for an entity to have the right to defer settlement of the liability for at least 12 months after the reporting period.
At the effective date of this amendment, July 2020, it was deferred until January 1, 2023.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Simec is evaluating the impact that these
amendments could have on its financial statements.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 92.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 92.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>4.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 12.7pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Basis of preparation and
presentation of the consolidated financial statements</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The consolidated financial statements
have been prepared in accordance with IFRS as discussed in Note 3, based on historical costs. Historical cost is generally based on the
fair value of the consideration given in exchange for assets.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"><B><I>Consolidation basis </I></B>&ndash;
The consolidated financial statements include the financial statements of Grupo Simec, S.A.B. de C.V. and the entities controlled by the
Company (its subsidiaries). Control is obtained when the company possesses the power to govern the financial and operative policies of
an entity in order to obtain benefits from its activities. The results of subsidiaries acquired or sold during the year are included in
the consolidated financial statements from the date of acquisition or up to the date of sale, as the case may be. Total comprehensive
income (loss) of subsidiaries is attributed both to the Company and to the non-controlling interests even if the non-controlling interests
have a deficit balance reflecting allocated losses.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">Within the consolidation process, adjustments
are made to the financial statements of the subsidiaries to adapt their accounting policies so that they are aligned with those used by
the Company. All significant intercompany transactions and balances between the consolidated companies are eliminated during consolidation.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">Changes in investments in subsidiaries
of the Company that do not result in a loss of control are recorded as equity transactions. The book value of the company&rsquo;s non-controlling
investments and shares is adjusted to reflect changes in the corresponding investments in subsidiaries. Any difference between the amount
by which non-controlling shares are adjusted and the fair value of the consideration paid or received is recognized directly and is attributed
to the owners of the company.</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">When the company loses control of a
subsidiary, the profit or loss in the provision is calculated as the difference between (i) the sum of the fair value of the consideration
received and the fair value of any retained ownership interest and (ii) the prior book value of assets (including commercial credit) and
liabilities of the subsidiary and any non-controlling participation. The amounts previously recognized in other comprehensive income items
related to the subsidiary are recorded (that is, reclassified to profit or loss or transferred directly to retained earnings) in the same
manner established for the case of the disposal of significant assets or liabilities. The fair value of any investment retained by the
former subsidiary on the date of loss of control is regarded as the fair value for initial recognition in its subsequent accounting treatment,
according to IAS 39, financial instruments: Recognition and valuation, or, where appropriate, the cost in the initial recognition of an
investment in an associate or entity under joint control.</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&nbsp;</P>





<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">As of December 31, 2020, and 2019, the
subsidiaries of Grupo Simec, S.A.B. de C.V. included in the consolidation are the following:</P>

<P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Percentage of equity owned</B></FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.4pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Subsidiaries established in Mexico:</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>2 0 1 9</B></FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Compa&ntilde;&iacute;a Sider&uacute;rgica de Guadalajara, S.A. de C.V.</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Arrendadora Simec, S.A. de C.V.</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Simec International, S.A. de C.V.</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Compa&ntilde;&iacute;a Sider&uacute;rgica del Pacifico, S.A. de C.V. </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Coordinadora de Servicios Sider&uacute;rgicos de Calidad, S.A. de C.V. (8)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Industrias del Acero y del Alambre, S.A. de C.V.</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Procesadora Mexicali, S.A. de C.V.</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Servicios Simec, S.A. de C.V.</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Sistemas de Transporte de Baja California, S.A.&nbsp;de&nbsp;C.V.</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Operadora de Servicios Sider&uacute;rgicos de Tlaxcala, S.A.&nbsp;de C.V. (8)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Operadora de Metales, S.A. de C.V. (8)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Administradora de Servicios Sider&uacute;rgicos de Tlaxcala, S.A. de C.V. </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">CSG Comercial, S.A. de C.V.</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.95%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.95%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Operadora de Servicios de la Industria Sider&uacute;rgica ICH, S.A. de C.V.</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Corporaci&oacute;n Aceros DM, S.A. de C.V. and subsidiaries&nbsp;(1)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Acero Transportes San, S.A. de C.V. (1)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Simec Acero, S.A. de C.V. </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Corporaci&oacute;n ASL, S. A. de C.V.&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Simec International 6, S.A. de C.V. (8)&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Simec International 7, S.A. de C.V.&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Simec International 9, S.A.P.I. de C.V. </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Corporativos G&amp;DL, S.A. de C.V. (8)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Orge, S.A. de C.V.&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.99%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Sider&uacute;rgica del Occidente y Pacifico, S.A. de C.V.&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">RRLC, S.A.P.I. de C.V. </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">95.10%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">95.10%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Grupo Chant, S.A.P.I. de C.V. </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">97.61%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">97.61%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Aceros Especiales Simec Tlaxcala, S.A. de C.V. </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Gases Industriales de Tlaxcala, S.A. de C.V. </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">GSIM de Occidente S.A. de C.V.</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Fundiciones de Acero Estructural, S.A. de C.V. </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 62%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; text-indent: -5.4pt">Sider&uacute;rgicos Noroeste, S.A.
    de C.V. (9)</P>


    </TD>
    <TD STYLE="width: 14%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="width: 9%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; text-indent: -5.4pt">Simec Sider&uacute;rgico, S.A.
    de C.V. (10)</P>


    </TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.4pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Subsidiaries established in foreign countries:</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">SimRep Corporation and Subsidiaries (3) (4) (5)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.41%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">99.41%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Pacific Steel, Inc. (4)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Pacific Steel Projects, Inc. (4)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Simec Steel, Inc. (4)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Simec USA, Corp. (4)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Undershaft Investments, NV. (6)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">GV do Brasil Industria e Comercio de A&ccedil;o LTDA (7)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Companhia Siderurgica do Espiritu Santo S.A. (10) (7)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">100.00%</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">GS Steel B.V. (2)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Liquidated</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Liquidated</FONT></TD>
    </TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 18pt">(1)</TD><TD STYLE="text-align: justify; padding-right: 13.9pt">Companies located in San Luis Potosi. For purposes of this report constitute the
&ldquo;Grupo San&rdquo;.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(2)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Company established in Netherlands.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(3)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">ICH owns 0.59% of the shares
in this company at December 31, 2020.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(4)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Companies established in
the United States of America, except a subsidiary of SimRep which is established in Canada.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(5)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">SimRep as an individual company
has no significant &#9;operations or assets, except for its investment in Republic Steel. For purposes of this report, these companies
are named &ldquo;Republic&rdquo;.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(6)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Company established in Cura&ccedil;ao.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(7)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Companies established in
Brazil.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(8)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Companies that have lost
the entire capital stock, except Operadora de Metales, S.A. de C.V. and Corporativos G&amp;DL, S.A. de C.V. which only have lost 2/3 of
their capital stock.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(9)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Company incorporated in 2017.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(10)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Company incorporated in 2018.</FONT></TD></TR></TABLE>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"><B>Summary of the main accounting policies</B>
&ndash;The preparation of the consolidated financial statements requires the company&rsquo;s management make certain estimates and use certain
assumptions to value some of the items in the financial statements and to make the disclosures required in the same. However, actual results
may differ from these estimates. The Company&rsquo;s management, using its professional judgment, believes that the estimates made and
assumptions used were adequate under the circumstances. The significant accounting policies of the Company are those mentioned below:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>a.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Conversion of foreign
subsidiaries financial statements </I></B><I>&ndash;</I> The functional and reporting currency of the Company is the Mexican peso ($).
The financial statements of foreign subsidiaries were translated to Mexican pesos in accordance with International Accounting Standard
(IAS) 21, <I>The Effects of Changes in Foreign Exchange Rates</I>. Under this standard, the first step to convert financial information
from operations abroad is the determination of the functional currency. The functional currency is the currency of the primary economic
environment of the foreign operation or, if different, the currency that mainly impacts its cash flows.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The U.S. dollar (US Dollar or USD$) was
considered as the functional currency of all the U.S. subsidiaries and Brazilian real for subsidiaries established in Brazil; therefore,
the financial statements of these subsidiaries abroad were converted to Mexican pesos applying:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The exchange rates at the
balance sheet date, to all assets, liabilities and stockholder&acute;s equity.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The historical exchange rate
at revenues, costs and expenses.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The conversion differences are carried
directly to the consolidated statements of comprehensive income as other comprehensive income under the caption translation effects of
foreign subsidiaries.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Relevant exchange rates used in the conversion
of the financial statements of foreign subsidiaries were as follows (Mexican pesos per one U.S. dollar):</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-left: 56.7pt; width: 60%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 4pt; width: 80%; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Current exchange rate as of December 31, 2020</FONT></TD>
    <TD STYLE="text-align: right; width: 20%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">19.95</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 4pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Current exchange rate as of December 31, 2019</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">18.87</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 4pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Average exchange rate for the year ended <BR>
December 31, 2020 (*)</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">21.49</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 4pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Average exchange rate for the year ended <BR>
December 31, 2019 (*)</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">19.26</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 4pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Current exchange rate as of May, 14, 2021</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">20.094</FONT></TD>
    </TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 0.5in">(*)</TD><TD STYLE="text-align: justify; padding-right: 13.9pt">Average exchange rate used to translate revenues, costs and expenses of the companies
mentioned above.</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>b.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Business combinations
</I></B><I>&ndash;</I> Acquisitions of subsidiaries and businesses units are accounted for using the acquisition method. The consideration
for each acquisition is valued at its fair value on the date of exchange of the transferred assets, liabilities incurred or assumed and
capital instruments issued by the Company in exchange for control of the acquired. The costs related to the acquisition are recognized
in the results when incurred.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">At the date of acquisition, the identifiable
assets acquired and the liabilities assumed are recognized at their fair value, except:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Deferred tax assets or liabilities
and liabilities or assets related to employee benefit arrangements, which are recognized and measured in accordance with IAS 12, <I>Income
Taxes,</I> and IAS 19, <I>Employee Benefits,</I> respectively.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Assets (or disposal groups)
that are classified as held for sale in accordance with IFRS 5, <I>Non-</I>current <I>Assets Held for Sale and Discontinued Operations,</I>
are measured in accordance with that Standard.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Any excess of the cost of acquisition
for the Group&rsquo;s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the associated company
recognized at the date of acquisition is recognized as goodwill. Goodwill is included in the carrying amount of the investment and is
assessed for impairment annually. Any excess of the Group&rsquo;s interest in the net fair value of the assets, liabilities and contingent liabilities
over the cost of acquisition, after the reassessment, is immediately recognized in profit and loss.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">When the consideration transferred by
the Company in a business combination includes assets or liabilities resulting from a contingent consideration arrangement, the contingent
consideration is measured at its acquisition-date fair value and later adjustments to the consideration are recognized against goodwill,
providing that it has arisen from reliable information on the fair value at the acquisition date and occur during the &lsquo;measurement
period&rsquo; (which cannot exceed one year from the acquisition date). All other subsequent adjustments are recognized in profit or loss.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The subsequent accounting for changes
in the fair value of the contingent estimates that do not qualify as measurement period adjustments depends on how the contingent consideration
is classified. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates. Contingencies classified
as assets or liabilities are remeasured at subsequent reporting dates in accordance with IAS 37, <I>Provisions, Contingent Liabilities
and Contingent Assets</I>, as appropriate, with the corresponding gain or loss being recognized in profit or loss.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">When a business combination is achieved
in stages, the Company&rsquo;s previously held equity interest in the acquiree are remeasured to fair value at the acquisition date (i.e.
the date when the Company obtains control) and the resulting gain or loss, if any, is recognized in profit or loss. Amounts arising from
interests in the acquiree prior to the acquisition date that have been previously recognized in other comprehensive income (loss) are
reclassified to profit or loss where such treatment would be appropriate if that interest were disposed of.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">If the initial accounting for a business
combination is incomplete by the end of the reporting period in which the combination occurs, the Company reports provisional amounts
for the items for which the accounting is incomplete. Those provisional amounts are adjusted during the measurement period, or additional
assets or liabilities are recognized, to reflect new information obtained about facts and circumstances that existed at the acquisition
date that, if known, would have affected the amounts recognized at that date.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>c.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Cash and cash equivalents
and temporary investments </I></B><I>&ndash;</I> Cash consists of deposits in bank accounts that do not generate interest. Cash equivalents
consists in temporary investments referred to as short-term fixed income investments whose original maturity is less than three months.
These investments are reported at cost plus accumulated interest. The value so determined approximates their fair value.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Temporary investments in equity instruments
are measured at the fair value prevailing at the date of the financial statements. Subsequent changes in the fair value are recognized
in profit or loss.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>d.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Allowances for doubtful
accounts</I></B><I> &ndash;</I> The Companies recognize an estimation for expected credit loss, based on the historical experience of
credit losses in their accounts receivable, current conditions and reasonable and sustainable forecasts of the different quantifiable
future events that could affect the amount of future cash flows for recovering accounts receivable. The determination of the estimate
is aligned with the criteria established in IFRS 9, &ldquo;Financial instruments&rdquo;.&#9;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>e.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Inventories and cost
of sales </I></B><I>&ndash;</I> Inventories are stated at the lower of cost or net realizable value. The cost allocation formula used
is the average cost. The cost includes acquisition costs of materials, labor and overhead costs related to manufacturing, based on normal
activity levels. The net realizable value represents the estimated selling price for inventories less all estimated costs of completion
and other necessary to make the sale.</FONT></TD></TR></TABLE>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company classifies raw material
inventory in the Consolidated Statements of Financial Position based on its expected consumption period, presenting as long-term inventories
those which in accordance with historical data and production trends will not be consumed in the short-term (one year).</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company classifies as long-term inventory
certain parts and rollers that, according to historical data and trends, showing that such inventories will not be consumed in the short-term.
The Company utilizes coke, a form of coal, as a raw material input to fuel its blast furnace which has been inactive in Lorain, Ohio USA
plant (see Note 9). The Company has 136,541 metric tons (MT) of coke inventory valued at 953 million Mexican pesos (average of USD$ 350/MT)
on hand at December 31, 2020 and 136,541 MT of coke inventory valued at 747 million Mexican pesos (average of USD$ 290/MT) on hand at
December 31, 2019 that is classified as long-term in the accompanying Consolidated Statements of Financial Position.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company follows the practice of
providing a reserve for slow-moving inventory, considering the total of products and raw materials (including coke) with a turnover above
one year, which is recorded in the statement of financial position and against account is the cost of sales.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The cost of sales of the Company includes
inventory costs, outbound freight charges, purchasing and receiving costs, inspection costs, and warehousing costs in cost of goods sold.
Vendor payment incentives are recorded as a reduction to cost of goods sold.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>f.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Property</I>, <I>plant
and equipment &ndash;</I></B> Property, plant and equipment are <B>r</B>ecorded at acquisition cost less any recognized impairment loss.
Cost includes all expenses related to acquisition and installation and, for qualifying assets, borrowing costs (interest) capitalized
in accordance with the Company&rsquo;s accounting policy. Depreciation is recognized so as to write off the cost of assets (other than
land and properties under construction) less their residual values over their useful lives, using the straight-line method, and commences
when the assets are ready for their intended use. The estimated useful lives, residual values and depreciation method are reviewed at
the end of each reporting period, with the effect of any change in estimates accounted for on a prospective basis.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">An item of property, plant and equipment
is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain
or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the
sales proceeds and the carrying amount of the asset and is recognized in profit or loss.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The initial estimated useful lives of
the Company&rsquo;s main assets are as follows:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="font: 10pt Times New Roman, Times, Serif; width: 75%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 72%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 28%; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Years</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 2.85pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 2.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Buildings</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">10 to 65</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 2.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Machinery and equipment</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5 to 40</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 2.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Transportation equipment</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 2.85pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Furniture, chattels and computer equipment</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3 to 10</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Repair and maintenance costs that significantly
increase productive capacity or extend the useful lives of existing plant and equipment are capitalized. Supplies, comprising of spare
parts and consumables for internal use are classified under property, plant and equipment and expensed as incurred in the manufacturing
process. All other repair and maintenance costs are expensed as incurred. Capital expenditures for projects that cannot be put into use
immediately are included in constructions and machinery in-progress. When constructions and machinery in-progress are completed, they
are transferred to depreciable assets.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>g.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Leases</I></B><I> &ndash;
</I>IFRS 16 &ldquo;Leases&rdquo; became effective as of 1 January 2019. These provisions consist of recognizing an asset for the right
to use the underlying asset and a liability for the lease thereof on the start date of the lease. The right-of-use asset is valued at
acquisition cost less accumulated depreciation and, where appropriate, impairment losses; the Lease Liability is valued at the present
value of future lease payments to be made and any other payment for the right to use the underlying asset in the lease term that has not
been made at the start date of the lease. The company applied the exception established in paragraph 5 of IFRS 16, where the lease agreements
signed are short-term and there is no reasonable certainty that they would be extended after their expiration.</FONT></TD></TR></TABLE>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>





<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>h.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Costs for loans</I></B><I>
&ndash;</I> Costs for loans directly attributable to the acquisition, construction or production of qualifying assets, which are assets
that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets,
until such time as the assets are ready for their intended use or sale.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Investment income earned on the temporary
investment of specific loans pending their expenditure on qualifying assets is deducted from the costs for loans eligible for capitalization.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">All other costs for loans are recognized
in profit or loss in the period in which they are incurred.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>i.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Intangible assets &ndash;
</I></B>Intangible assets with definite useful lives that are acquired separately are carried at cost, less accumulated amortization and
accumulated impairment losses. Amortization is recognized on a straight-line basis over their estimated useful lives. The estimated useful
life and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted
for, on a prospective basis. Intangible assets with indefinite useful lives that are acquired separately are carried at cost less accumulated
impairment losses.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Expenditure on research activities is
recognized as an expense in the period in which it is incurred.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An internally-generated intangible asset
arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the following have
been demonstrated:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The technical feasibility
of completing the intangible asset so that it will be available for use or sale;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The intention to complete
the intangible asset and use or sell it;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The ability to use or sell
the intangible asset;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">How the intangible asset
will generate probable future economic benefits;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The availability of adequate
technical, financial and other resources to complete the development and to use or sell the intangible asset; and</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The ability to measure reliably
the expenditure attributable to the intangible asset during its development.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The amount initially recognized for internally-generated
intangible assets is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria
listed above. Where no internally-generated intangible asset can be recognized, development expenditure is recognized in profit or loss
in the period in which it is incurred. Subsequent to initial recognition, internally-generated intangible assets are reported at cost
less accumulated amortization and accumulated impairment losses, on the same basis as intangible assets that are acquired separately.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Intangible assets acquired in a business
combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition date (which is regarded
as their cost). Subsequent to initial recognition, intangible assets acquired in a business combination are reported at cost less accumulated
amortization and accumulated impairment losses, on the same basis as intangible assets that are acquired separately.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An intangible asset is derecognized on
disposal, or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition of an intangible
asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognized in profit or
loss.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>j.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Goodwill &ndash; </I></B>Goodwill
arising from a business combination is carried as an asset at cost as established at the date of acquisition of the control of the business
less accumulated impairment losses, if any. For the purposes of impairment testing, goodwill is allocated to each of the Company&rsquo;s
cash-generating units that would be expected to benefit from the synergies of the combination. A cash-generating unit to which goodwill
has been allocated is tested for impairment annually, or more frequently when there is indication that the unit may be impaired. If the
recoverable amount of the cash-generating unit is less than its carrying amount, the impairment loss is allocated first to reduce the
carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro rata based on the carrying amount of
each asset in the unit. An impairment loss recognized for goodwill is not reversed in subsequent periods. On disposal of the relevant
cash-generating unit, the attributable amount of goodwill is included in the determination of the profit or loss on disposal.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>k.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Impairment of tangible
and intangible assets other than goodwill &ndash; </I></B>At the end of each reporting period or more frequently when impairment potential
identified, the Company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication
that those assets have suffered an impairment loss. If any of such indication exists, the recoverable amount of the asset is estimated
in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual
asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Where a reasonable and consistent
basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they are
allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified. Intangible
assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment at least annually, and whenever
there is an indication that the asset may be impaired. Recoverable amount is the higher of fair value less costs to sell and value in
use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that
reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash
flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than it&acute;s
carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An impairment loss is recognized immediately
in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation
decrease. Where an impairment loss subsequently reverses, the carrying amount of the asset (or a cash-generating unit) is increased to
the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would
have been determined had no impairment loss been recognized for the asset (or cash-generating unit) in prior years. For purposes of allocation
of goodwill when there is business combination will be distributed among each of the cash generating units of the acquiring entity, expected
synergy benefits. A reversal of an impairment loss is recognized immediately in profit or loss and allocated to the assets of that unit,
the carrying amount of an asset other than goodwill attributable to a reversal of an impairment loss of value shall not exceed the carrying
amount that would have been obtained if had not recognized an impairment loss in value for the asset in prior periods. Unless the related
asset is recognized at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The reversal of the impairment loss is
recorded on profit and loss, unless the corresponding asset recognizes a restated amount, in which case the reversal of the impairment
loss is treated as a restatement increase.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>l.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Provisions</I></B>
&ndash; Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of a past event, it is
probable that the Company will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.
</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The amount recognized as a provision
is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account the
risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">the present obligation, it&acute;s carrying
amount is the present value of those cash flows.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>



<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>m.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Employee benefits </I></B><I>&ndash;</I>
The costs of direct benefits and defined benefit and defined contribution retirement plans are recognized as an expense when employees
have rendered service entitling them to the right to receive those benefits.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The retirement benefit liability is
determined based on the present value of the defined benefit obligation at the date of the statement of financial position. Any compensation
included in the determination of the liability premiums corresponds to seniority premiums for retirement. Actuarial gains and losses are
recognized on profit or loss for the year. The retirement benefit liability and the related net cost of the period are determined under
the projected unit credit method based on projected salaries and certain assumptions determined by independent actuaries.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Liabilities for employee benefits recognized
in the consolidated statement of financial position represent the present value of the defined benefit obligation.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Republic operates various employee benefit
plans. The contributions to these benefit plans are either contractually determined by the terms of a collective bargaining agreement
with the United Steelworkers or they are under the terms of a defined contribution plan. Accordingly, the company pays fixed contributions
to separate entities and they are expensed in the period in which the employees rendered the services entitling them to the benefits.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>n.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Earnings per share
</I></B><I>&ndash;</I> Income per share is calculated by dividing net income or loss related to the controlling interests, by the weighted
average shares outstanding during each year presented.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>o.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Income taxes</I></B><I>
&ndash; </I>Income taxes represents the sum of the tax currently payable and deferred taxes.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Current tax</I></B>
&ndash; The Company incurs Income Tax (ISR) (See note 15) which is recorded in the result in the year in which it is determined. Determined
ISR is based on fiscal earnings. Fiscal earning differs from the gain reported in the Consolidated Comprehensive Income Statement, due
to taxable income or deductible expenses in other years and items which are never taxable or deductible. The tax liability for the Company
is computed using statutory rates promulgated or substantially approved at the end of the period on report. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Deferred tax</I></B>
&ndash;Deferred tax is recognized on differences between the carrying amounts of assets and liabilities in the financial statements and
the corresponding tax basis using the liability method. Deferred tax liabilities are generally recognized for all taxable temporary differences,
and deferred tax assets are generally recognized for all deductible temporary differences to the extent that it is probable that taxable
profits will be available against which those deductible temporary differences can be utilized. Such assets and liabilities are not recognized
if the temporary difference arises from goodwill or from the initial recognition (other than in a business combination) of other assets
and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">The carrying amount of deferred tax assets
is reviewed at each balance sheet date and reduced by a valuation allowance to the extent that it is no longer probable that sufficient
taxable earnings will be available to allow all or part of the asset to be recovered.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">Deferred tax assets and liabilities are
computed using the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based on
tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date. The effects of changes in the statutory
rates are accounted for in the period that includes the enactment date. The measurement of deferred tax liabilities and assets reflects
the tax consequences that would follow from the manner in which the Company expects, at the reporting date, to recover or settle the carrying
amount of its assets and liabilities.</P>



<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">Deferred tax assets and liabilities are
offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to
income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities on a net basis.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">The Company follows the practice of recognizing
the benefit from the amortization of acquired or generated tax losses in current earnings that are amortized.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Current and deferred
tax for the period</I></B> &ndash; Current and deferred tax are recognized as an expense or income in periodic profit or loss, except
when they relate to items that are recognized in other comprehensive income (loss) or directly in equity, in which case, the current and
deferred tax are also recognized in other comprehensive income (loss) or directly in equity, respectively.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Interests on recoverable
tax balances</I></B> &ndash; Interest on recoverable tax balances are presented in the consolidated statements of comprehensive income
as interest income.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>p.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Foreign currencies
&ndash; </I></B>In preparing the financial statements of each individual group entity, transactions in currencies other than the entity&rsquo;s
functional currency (foreign currencies) are recognized at the rates of exchange prevailing at the dates of the transactions. At the end
of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date. In the
case of non-monetary items, which arise from the payment or collection of anticipated considerations, are recognized at the exchange rate
in force of the date of the transaction. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Exchange differences are recognized in
profit or loss in the period in which they arise except for:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Exchange differences on foreign
currency borrowings relating to assets under construction for future productive use,&#9; which are included in the cost of those assets
and are recorded as an adjustment to interest costs on those foreign currency borrowings;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Exchange differences on transactions
entered into in order to hedge certain foreign currency risks; and</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Exchange differences on monetary
items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming
part of the net investment in the foreign operation), which are recognized initially in other comprehensive income and reclassified from
equity to profit or loss on sale of all or part of the net investment.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>q.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Financial instruments
&ndash; </I></B>Financial assets and financial liabilities are recognized when a group entity becomes a part to the contractual provisions
of the instrument.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Financial assets and financial liabilities
are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets
and financial liabilities are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate,
on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair
value through profit or loss are recognized immediately in profit or loss.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>r.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Financial assets &ndash;
</I></B>Financial assets are classified into the following specified categories: &ldquo;financial assets at fair value through profit
or loss&rdquo;, &ldquo;held-to-maturity investments&rdquo;, &ldquo;available-for-sale financial assets&rdquo; and &ldquo;loans and receivables&rdquo;.
The classification depends on the nature and purpose of the financial assets and is determined at the time of initial recognition. All
regular way purchases or sales of financial assets are recognized and derecognized on a trade date basis. </FONT></TD></TR></TABLE>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Regular way purchases or sales are purchases
or sales of financial assets that require delivery of assets within the time frame established by regulation or convention in the marketplace.</P>





<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The effective interest method is a method
of calculating the amortized cost of a debt instrument and of allocating interest income over the relevant period. The effective interest
rate is the rate that exactly discounts estimated future cash receipts (including all fees and points paid or received that form an integral
part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the debt instrument,
or, (where appropriate), a shorter period, to the net carrying amount on initial recognition.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company does not have financial assets
classified as &ldquo;available-for-sale financial assets&rdquo;.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Loans and receivables are non-derivative
financial assets with fixed or determinable payments that are not quoted in an active market. Loans and accounts receivable are measured
at amortized cost using the effective interest method, less any impairment.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Financial assets are assessed for indicators
of impairment at the end of each reporting period. Financial assets are considered to be impaired when there is objective evidence that,
&#9;as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows
of the investment have been affected.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Objective evidence of impairment could
include:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Significant financial difficulty
of the issuer or counterparty; </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Breach of contract, such
as a default or delinquency in interest or principal payments; </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">It becoming probable that
the borrower will enter bankruptcy or financial re-organization; or</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The disappearance of an active
market for that financial asset because of financial difficulties.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">For certain categories of financial assets, such as trade receivables, assets
that are assessed not to be impaired individually are, in addition, assessed for impairment on a collective basis. Objective evidence
of impairment for a portfolio of receivables could include the Company&rsquo;s past experience of collecting payments, as well as observable
changes in national or local economic conditions that correlate with default on receivables.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">For financial assets carried at amortized
cost, the amount of the impairment loss recognized is the difference between the asset&rsquo;s carrying amount and the present value of
estimated future cash flows, discounted at the financial asset&rsquo;s original effective interest rate.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">The carrying amount of the financial asset
is reduced by the impairment loss directly for all financial assets with the exception of trade receivables, where the carrying amount
is reduced through the use of an allowance account. When a trade receivable is considered uncollectible, it is written off against the
allowance account. Subsequent recoveries of amounts previously written off are credited against the allowance account. Changes in the
carrying amount of the allowance account are recognized in profit or loss.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">Except for equity instruments available for
sale, if, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively to an event
occurring after the impairment was recognized, the previously recognized impairment loss is reversed through profit or loss to the extent
that the carrying amount of the investment at the date the impairment is reversed does not exceed what the amortized cost would have been
had the impairment not been recognized.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">The Company recognizes a financial asset only
when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the
risks and rewards of ownership of the asset to another entity. If the Company neither transfers nor retains substantially all the risks
and rewards of ownership and continues to control the transferred asset, the Company recognizes its retained interest in the asset and
an associated liability for amounts it may have to pay. If the Company retains substantially all the risks and rewards of ownership of
a transferred financial asset, the Company continues to recognize the financial asset and also recognizes a collateralized borrowing for
the proceeds received.</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>







<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">On recognition totally a financial asset,
the difference between the carrying amount of an asset and the sum of the consideration received and receivable and the cumulative gain
or loss that had been recognized in other comprehensive income and accumulated in equity is recognized in profit or loss.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">When
the financial asset is partially derecognized (when the Company retains the option to repurchase part of a transferred asset, or retains
residual interest that does not result in the retention of substantial risks and rewards of ownership and the Company retains control),
the Company will distribute the initial value of the financial asset between the part that continues to be recognized and the part that
is no longer recognized based on the fair values </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&#8203;&#8203;</FONT><FONT STYLE="font-family: Trebuchet MS, Times, Serif">of
various parts as of the transfer date. The difference between the book value assigned to the part that is no longer recognized and the
sum of the consideration received by such part; and any accumulated profit or loss assigned to it that has been recognized in other comprehensive
income will be recognized in the consolidated income statement.</FONT></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.75pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>s.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Financial liabilities
&ndash; </I></B>Debt and equity instruments issued by a group entity are classified as either financial liabilities or as equity in accordance
with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Financial liabilities
are classified as either financial liabilities &ldquo;at fair value through profit or loss&rdquo; or &ldquo;other financial liabilities&rdquo;.
</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Financial liability at fair value with
changes through profit or loss is a financial liability classified as held for trading or it is designated as at fair value with changes
through profit or loss.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">A financial liability is classified as
held for trading if:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">It has been acquired principally
for the purpose of repurchasing it in the near term; </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">On initial recognition, it
is part of a portfolio of identified financial instruments that the Company manages together and has a recent actual pattern of short-term
profit-taking; or </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">It is a derivative that has
not been designated as a hedging instrument and fulfils the condition to be effective.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">A financial liability other than a financial
liability held for trading may be designated as at fair value through profit or loss upon initial recognition if:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Such designation eliminates
or significantly reduces a measurement or recognition inconsistency that would otherwise arise; or</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 78pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The yield of a group of financial
assets, financial liabilities or both, is administered and assessed based on its fair value, according to an investment strategy or risk
management that the Company has documented and provided internal information over that group, based on its fair value; or</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The financial liability forms
part of a group of financial assets or financial liabilities or both, which is managed and its performance is evaluated on a fair value
basis, in accordance with the Company&rsquo;s documented risk management or investment strategy, and information about the grouping is
provided internally on that basis; or</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">It forms part of a contract
containing one or more embedded derivatives, and IAS 39, <I>Financial Instruments: Recognition and Measurement,</I> permits the entire
combined contract (asset or liability) to be designated as at fair value through profit or loss.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Financial liabilities at
fair value through profit or loss are recorded at fair value, with any gains or losses arising on remeasurement recognized in profit or
loss. The net gain or loss recognized in profit or loss incorporates any interest paid on the financial liability and is included in the
&lsquo;other gains and losses&rsquo; line item in the consolidated statement of comprehensive income.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Other financial liabilities
including borrowings are subsequently measured at amortized cost using the effective interest method. The effective interest method is
a method of calculating the amortized cost of a financial liability and of allocating interest expense over the relevant period. The effective
interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial liability,
or (where appropriate a shorter period), to the net carrying amount on initial recognition.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The Company derecognizes
financial liabilities when, and only when, the Company&rsquo;s obligations are discharged, cancelled or expire. The difference between
the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit or loss at
that time. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>t.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Derivative financial
instruments &ndash; </I></B>The Company sometimes uses derivative financial instruments for hedging risks associated with natural gas
prices; this commodity is used for the production of goods, for which it conducted studies on historical consumption, future requirement
and commitments acquired, thus diminishing its exposure to risks other than its normal operating risks.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">These derivatives are initially recognized
at fair value at the date the derivative contracts are entered into and subsequently are remeasured to the fair value at the end of reporting
period. The resulting gain or loss is recognized in profit or loss immediately unless the derivative is designated and effective as a
hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">To mitigate the risks associated with
changes in natural gas prices occurring naturally as a result of the supply and demand on international markets, the Company uses natural
gas cash-flow exchange contracts or natural gas swaps to offset fluctuations in the price of natural gas, whereby the Company receives
a floating price and pays a fixed price. Fluctuations in natural gas prices from volumes consumed are recognized as part of the Company&rsquo;s
operating cost.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">At the inception of the hedge relationship,
the Company documents the relationship between the hedging instrument and the hedged item, along with its risk management objectives and
its strategy for undertaking various hedge transactions. Furthermore, at the inception of the hedge and on an ongoing basis, the Company
documents whether the hedging instrument is highly effective in offsetting exposure to changes in fair values or cash flows of the hedged
item attributable to the hedged risk.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The effective portion of changes in
the fair value of derivatives that are designated and qualify as cash flow hedges is recognized in other comprehensive income and accumulated
under the heading of <I>fair value of derivative financial instruments, </I>net of the corresponding income taxes. The gain or loss relating
to the ineffective portion of hedge instrument is recognized immediately in profit or loss, and is included in the cost of sales line
item.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company periodically evaluates the
changes in cash flows of the derivative instrument to analyze if the swaps are highly effective for mitigating the exposure to natural
gas price fluctuations. A hedge instrument is considered to be highly effective when changes in its fair value or cash flows of the primary
position are compensated on a regular or cumulatively basis, by changes in fair value or cash flows of the hedging instrument in a range
between 80% and 125%.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Amounts previously recognized in other
comprehensive income are reclassified to profit or loss in the periods when the hedged item is recognized in profit or loss, in the same
line of the consolidated statement of comprehensive income as the recognized hedged item. However, when the hedged forecasted transaction
results in the recognition of a non-financial asset or a non-financial liability, the gains and losses previously accumulated in equity
are transferred from equity and included in the initial measurement of the cost of the non-financial asset or non-financial liability.</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Hedge accounting is discontinued when
the Company revokes the hedging relationship, when the hedging instrument expires or is sold, terminated, or exerted, or when it no longer
qualifies for hedge accounting. Any gain or loss accumulated from the hedge instrument that had been recognized in other comprehensive
income and accumulated in equity at that time remains in equity until the forecast transaction is ultimately recognized in profit or loss.
When a forecast transaction is no longer expected to occur, the gain or loss accumulated in equity is recognized immediately in profit
or loss.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>u.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Revenue from contracts
with customers</I></B><I> &ndash;</I> The income derived from contracts with customers is recognized at the moment in which the control
of the goods or services is transferred to the client for an amount that reflects the consideration to which the company expect to have
rights, in exchange for those goods and services.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company&rsquo;s revenues are mainly
recognized at a point of time from sales to direct customers.The Company does not have any obligations to be fulfilled in the contracts,
which are obligations to be fulfilled separately and in which a portion of the transaction price should be allocated, other than the delivery
of products confirming to the specifications of a customer purchase order. When determining the transaction price for the sale of products,
the Company would consider the possible effects of the variable consideration, the existence of important financing components, the consideration
other than cash and the consideration payable to the client.</P>



<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Contract assets</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An asset of the contract is the right
to obtain a consideration in exchange for the goods or services transferred to the client when that right is conditioned by something
other than the passage of time. If the Company fulfills an obligation by transferring goods or services to a customer before the customer
pays the consideration or before collection is due, an asset derived from the contract is recognized for the conditional consideration
that the Company is entitled to collect.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Accounts receivable</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An account receivable represents the
company&rsquo;s right to collect a consideration that is unconditional, that is, only the passage of time is required so that the payment of
the consideration is payable.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Contract liabilities</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">A contract liability is the obligation
of an entity to transfer goods or services to a customer from whom the entity has already received a consideration (advance from customers)
or that consideration is already payable. If a customer pays a consideration, or the Company has an unconditional right to receive an
amount as consideration before the Company transfers a good or service to the customer, the Company recognizes a contract liability when
the payment is made or is due.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>








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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>v.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Financial information
by operating segment - </I></B>An operating segment is an identifiable component of the Company that performs business activities, from
which it may earn revenues and incur expenses, including those income and expenses related to transactions with other components of the
entity and upon which the company has separate financial information that is evaluated regularly by the Board of Directors, in making
decisions to allocate resources and assess segment performance.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>w.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Environmental liabilities
- </I></B>The Company and other steel companies are subject to stringent environmental laws and regulations. It is the policy of the Company
to endeavor to comply with applicable environmental laws and regulations. The Company established a liability for an amount which the
Company believes is appropriate, based on information currently available, to cover costs of environmental remediation it deems probable
and estimable. The liability represents an estimate of the environmental remediation costs associated with the required future steps of
remediation, based upon management&rsquo;s evaluation of probable outcomes. These estimates are based on currently available facts, existing
technology and presently enacted laws and regulations. The precise timing of remediation activities cannot be reliably determined at this
time due to the absence of any deadlines for remediation under the applicable environmental laws and regulations pursuant to which such
remediation costs will be expended. Accordingly, the Company has not discounted its environmental liabilities. Currently no claims for
recovery are netted against the recorded liabilities.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>x.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Cost of sales and expenses
by function - </I></B>The Company classifies its costs and expenses by function in the Consolidated Statements of Comprehensive Income,
according to accepted practices for the industry in which it operates.</FONT></TD></TR></TABLE>



<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>5.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Critical accounting judgments
and key sources of estimates</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">In the application of the Company&rsquo;s
accounting policies, which are described in Note 4, management is required to make judgments, estimates and assumptions regarding the
carrying amounts of assets and liabilities. The estimates and associated assumptions are based on historical experience, the future and
other factors that are considered to be relevant. Actual results may differ from these estimates.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The estimates and underlying assumptions
are reviewed on an ongoing basis and the resulting changes are recorded on the period in which the estimate has been modified, if such
change affects only that period or in future periods.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 8.5pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt; font-weight: normal">a.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><I>Critical
accounting judgments</I> <FONT STYLE="font-weight: normal">&ndash; The following are the critical judgments in the application of accounting
policies, apart from those involving estimations, that the management have made in the process of applying the Company&rsquo;s accounting
policies and that have the most significant effect on the amounts recognized in the financial statements:</FONT></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt"><FONT STYLE="font-size: 10pt">-</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B><I>Functional
currency</I></B><I> &ndash;</I> The Company&rsquo;s management has evaluated all the indicators that in its opinion are relevant and has
concluded that the Company&rsquo;s functional currency is the Mexican Peso. Likewise, the Company has concluded that the functional currency
of the companies located abroad are those mentioned in Note 4-a.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 8.5pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt; font-weight: normal">b.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><I>Key
information for estimates <FONT STYLE="font-weight: normal">&ndash;</FONT></I><FONT STYLE="font-weight: normal"> The following are the
key assumptions, and other key sources of estimation at the consolidated balance sheet date, that have a significant risk of causing a
material adjustment to the carrying amounts of assets and liabilities within the following financial year.</FONT></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Allowance for doubtful
accounts</I></B> &ndash; Management applies judgment at each balance sheet date creating an allowance for doubtful accounts, in order
to show the possible financial loss caused by the inability of customers to make the corresponding payments. The Company calculates its
allowance based on the accounts receivable aging and other considerations for specific accounts. </FONT></TD></TR></TABLE>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Net realizable value
of inventory </I></B>&ndash; At each balance sheet date, professional judgment is used to determine any impairment in inventory. Inventory
is considered as impaired when its carrying value is higher than its net realization value. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Impairment of long-lived
assets in use</I></B> &ndash; Management applies professional judgment at each balance sheet date to determine whether the long-lived
assets in use are impaired. Long-lived assets in use are impaired when the carrying value is greater than the recoverable amount and there
is objective evidence of impairment. The recoverable amount is the present value of the discounted future cash flows that will generate
during the remaining useful life, or liquidation value (fair value).</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Estimating useful lives
and residual values of property, plant and equipment</I></B> &ndash; As described in Note 4 f, the Company reviews the estimated useful
life and residual values of property, plant and equipment at the end of each annual reporting period.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Impairment of goodwill
&ndash;</I></B> Determining whether goodwill is impaired requires an estimation of the value in use of the cash-generating units to which
goodwill has been allocated. The value in use calculation requires management to estimate the future cash flows expected to arise from
the cash-generating unit and a suitable discount rate in order to calculate present value.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Employee Benefits </I></B>-
The valuation of employee benefits is carried out by independent actuaries based on actuarial studies. Among others, the following assumptions,
which can have an effect are used:(i) discount rates, (ii) the expected growth rates of wages and (iii) turnover rates and mortality recognized
tables. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 78pt; text-align: justify">A change in the economic, employment and
fiscal conditions could modify the estimates.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Contingencies &ndash;</I></B>
The Company is subject to transactions or contingent events for which it uses professional judgment in the development of estimates of
probability of occurrence. Factors that are considered in these estimates are the current legal situation at the date of the estimate
and, the opinion of the legal advisers.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Deferred income tax
assets &ndash; </I></B>The Company reviews the carrying amounts at the end of each reporting period and reduces deferred income tax assets
to the extent that it is not probable that sufficient taxable profit will be available to allow all or part of the deferred income tax
assets to be utilized. However, there is no assurance that the Company will generate sufficient taxable profit to allow all or part of
its deferred income tax assets to be realized.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 53.4pt"></TD><TD STYLE="width: 24.6pt">-</TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Valuation of financial
instruments &ndash;</I></B>The Company has certain types of derivative financial instruments (gas swaps), and the valuation techniques
that includes to determine the fair value are based in data obtained in observable markets. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 74.7pt; text-align: justify">The Company&rsquo;s management believes
that the chosen valuation techniques and assumptions used are appropriate in determining the fair value of derivative financial instruments.
At December 31, 2020 and 2019 the Company has no derivative financial instruments.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>6.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Cash and cash equivalents
and other investments</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Cash and cash equivalents are as follows:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 56%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 14%; border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Cash</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">6,971,175</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">898,394</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Cash equivalents (1)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">756,523</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">6,548,053</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">7,727,698</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">7,446,447</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Cash equivalents are investments
with initial original maturities of less than 90 days and consist primarily of Treasury Bills issued by the United States Treasury Department.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>





<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>7.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Trade receivables &ndash;
Net</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The average collection period on sales
of goods is between 30 and 60 days. No interest is charged on the outstanding accounts receivables from clients. The Company has recognized
an allowance for doubtful accounts to show the possible financial loss caused by the inability of customers to make the corresponding
payments. Allowances for doubtful accounts are calculated based on several factors including price adjustments, likelihood of recovery,
aging and historical experience.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Credit limits and credit scores of customer
are reviewed twice a year. On December 31, 2020 and 2019 there were no customers who represent more than 5% of the total balance of trade
receivables. The Company does not hold any collateral or other credit enhancements over these balances nor does it have a legal right
of offset against any amounts owed by the Company to the counterparty.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Trade receivables disclosed below include
amounts that are past due at the end of the reporting period for which the Company has not recognized an allowance for doubtful debts
because there has not been a significant change in credit quality and the amounts are still considered recoverable. The Company does not
hold any collateral. In general terms, the accounts receivable does not show impairment.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Age of net receivables that are past
due were as follows:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>At December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 56%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 14%; border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">30 - 60 days</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">164,646</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">279,048</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">61 - 90 days</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">22,288</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">121,790</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">91 + days</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">245,420</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">535,955</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Total</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;432,354</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">936,793</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">During the years ended December 31,
2020 and 2019, the movement in the allowance for doubtful accounts was as follows:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 56%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 14%; border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance at beginning of year</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">237,098</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">231,778</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Provisions</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">0</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,529</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Cancellation</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(415)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(63)</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Account recoveries</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1,333)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Translations effects</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1,995)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">854</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance at end of year</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">233,355</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">237,098</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">In determining the non-recoverable portion
of accounts receivable, the Company considers any change in the credit quality of the trade receivable from the date credit was initially
granted up to the end of the reporting period. The concentration of credit risk is minimum, due to the fact that the customer base is
large and unrelated.</P>

<P STYLE="color: red; font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Republic made an agreement with a third
party (&ldquo;buyer&rdquo;) to carry out a factoring of accounts receivable to customers. It was cancelled with effect from October 31,
2019. In this agreement, the maximum established amount of advances related to the allocation of accounts is USD $ 30 million. The remaining
amount between the received and the value of the invoices is kept in reserve by the &ldquo;buyer&rdquo;. The payments of the funds retained
in reserve minus a discount will be made by the buyer within 4 days after receiving the collection payments related to each assigned account.
Said discount will be made on the total of the invoice and is in a range of 1% if the payment is made within 15 days (from the advance
date) or up to 3.75% if paid within 90 days and 1% for every additional fifteen days until the account is settled. This discount is recognized
as an interest expense in the consolidated statement of comprehensive income.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>








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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>





<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The purchaser has no recourse against
the Company if payments are not received due to insolvency of an account debtor within 120 days of the invoice date. However, while the
facility calls for the sale, assignment, transfer and conveyance of all rights, title and interests in the selected accounts receivable,
the purchaser may put and charge-back any receivable not paid to the purchaser within 90 days of purchase for any reason besides insolvency
of the account debtor.&nbsp;As collateral for the repayment of advances for receivables sold, the purchaser has a priority security interest
in all accounts receivable of the Company (as defined by the Uniform Commercial Code of the United States of America).</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">In 2020, no factoring sale transaction
was carried out, (USD $&nbsp;11.2 million in 2019). The discount fees incurred by factoring sale transactions were approximately USD $
0.0 million in 2020 and USD $ 0.3 million in 2019. These fees were included in expenses for interest in the Consolidated comprehensive
income statement.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>8.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Recoverable taxes</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 56%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 14%; border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Value Added Tax</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">534,760</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">781,082</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Income Tax</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">494,603</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">185,243</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Other</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">445</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">445</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,029,808</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">966,770</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>9.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Inventories</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Current inventory:</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 56%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 14%; border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Finished goods</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,302,443</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,900,624</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Work-in-process</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">96,174</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">109,247</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Billets</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,232,736</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,791,802</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Raw materials and supplies</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,817,090</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,760,319</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Materials, spare parts and rollers</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,233,282</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,146,705</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Materials in-transit</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">391,874</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">534,516</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">9,073,599</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">8,243,213</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">Non-current inventory:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 56%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 14%; border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Coke</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">952,690</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">747,300</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Spare parts </FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">72,139</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">68,587</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Rollers</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">185,498</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">144,486</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Finished goods</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">353,095</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">353,095</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,563,422</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,313,468</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify; text-indent: -3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify; text-indent: -3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Less, valuation allowance at the lower of cost or net realizable value.</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(353,095)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(353,095)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,210,327</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">960,373</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>






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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>





<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The Company has $&nbsp;952,690 and
$&nbsp;747,300 of coke inventory on hand as of December 31, 2020 and 2019 respectively (See note 4-e), which the Company would use as
an input to its blast furnace in the Lorain facility which is currently idled. Management of the Company continually evaluates both the
idled facility and the coke inventory for impairment. Management periodically evaluates the potential degradation of the coke inventory
and has determined that it continues to be suitable as a blast furnace input or, alternatively, for sale to other blast furnace facilities.
As of February 2021, management considers that there will be recovery in the industries in which the Company operates; this would result
in the blast furnace being restarted in the future. However, the Company has recorded an impairment to the blast furnace resulting in
a book value of zero. The Company has continued incurring certain costs to maintain the assets in Lorain, including the blast furnace
and the coke; such costs are expensed as incurred. In order to restart the blast furnace the Company will incur expenses for the restoration
of the equipment, and there is still uncertainty on the date on which the blast furnace will restart operation, if ever The Company cannot
offer any guarantee of the eventual restarting of the blast furnace or when conditions will become economically feasible to do so.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>10.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Property, plant and equipment
</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">Cost of property, plant and equipment
is as follows (in millions of Mexican pesos):</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 2.9pt; padding-left: 2.9pt; text-align: center; text-indent: -2.9pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Land</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Buildings</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2.9pt; padding-left: 2.9pt">
    <P STYLE="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center">Machinery and</P>
    <P STYLE="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center">equipment</P></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Transportation equipment</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Furniture, mixtures and computer equipment</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Constructions and machinery in-progress</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Total</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 26%; padding-right: 2.9pt; padding-left: 2.9pt">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 1%; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 7%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 1%; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 1%; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 1%; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; font: 8.5pt Arial, Helvetica, Sans-Serif; width: 1%; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 1%; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 1%; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 7%; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance to January 1, 2019</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,217</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,680</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">28,957</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">159</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;139</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,410</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;36,562</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2.9pt; padding-left: 4.2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8.5pt">Additions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">89</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">591</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">532</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;53</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,271</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2.9pt; padding-left: 11.25pt; text-indent: -7.05pt"><FONT STYLE="font: 8.5pt Trebuchet MS, Times, Serif">Translation adjustments </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(15)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(133)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(563)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">0</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(2)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(92)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(805)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2019</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,291</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,138</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">28,926</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">161</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;141</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,371</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;37,028</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2.9pt; padding-left: 4.2pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8.5pt">Additions</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">20</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">323</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">525</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;83</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">951</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8.5pt">Reclassifications</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">94</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">334</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">0</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(428)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">0</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2.9pt; padding-left: 11.25pt; text-indent: -7.05pt"><FONT STYLE="font: 8.5pt Trebuchet MS, Times, Serif">Translation adjustments </FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(115)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(148)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">0</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(11)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(266)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2020</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,316</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,440</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">29,637</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">161</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double">&nbsp;</TD>
    <TD STYLE="padding-left: 5pt; border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;144</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,015</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;37,713</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Accumulated depreciation of property,
plant and equipment is as follows (in millions of Mexican pesos):</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Buildings</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2.9pt; padding-left: 2.9pt">
    <P STYLE="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center">Machinery and</P>
    <P STYLE="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center">equipment</P></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Transportation equipment</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Furniture, mixtures and computer equipment</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Total</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 2.9pt; padding-left: 2.9pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2018</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,055</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">18,380</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">81</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">75</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">19,591</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 2.9pt; padding-left: 4.2pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8.5pt">Depreciation expense</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">30</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,063</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,099</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 2.9pt; padding-left: 11.25pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8.5pt">Translation effects</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(3)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(396)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">0</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">0</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(399)</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2019</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,082</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">19,047</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">85</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">77</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">20,291</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 2.9pt; padding-left: 4.2pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8.5pt">Depreciation expense</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">152</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,283</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,441</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 2.9pt; padding-left: 11.25pt; text-indent: -7.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 8.5pt">Translation effects</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">21)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">52</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">0</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">30</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2020</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,213</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">20,382</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">86</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">81</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">21,762</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="width: 26%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD>
    </TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>






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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The depreciation expense for the years
ended December 31, 2020, and 2019 amounted to $&nbsp;1,441,021 and $&nbsp;1,098,749, respectively.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The net book value of property, plant
and equipment is as follows (in millions of Mexican pesos):</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 2.9pt; padding-left: 2.9pt; text-indent: -2.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Net Book Value:</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Land</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Buildings</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 2.9pt; padding-left: 2.9pt">
    <P STYLE="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center">Machinery and</P>
    <P STYLE="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center">Equipment</P></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Transportation equipment</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Furniture, mixtures and computer equipment</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Constructions and machinery in-progress</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Total</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 30%; padding-right: 2.9pt; padding-left: 2.9pt">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: -2.9pt; padding-left: 2.55pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-indent: -0.1pt; text-align: left">&nbsp;</TD>
    <TD STYLE="width: 8%; border-top: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 9%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 9%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2018</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,217</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,625</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">7,187</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">78</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">64</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,800</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">16,971</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2019</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,291</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,056</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">9,879</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">76</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">64</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,371</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">16,737</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD>
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2020</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,316</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,227</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">9,255</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">75</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">63</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,015</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">15,951</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">Until December 31, 2014, Republic has invested USD $158.8
million in an electric arc furnace and auxiliar facilities for its steel facility in Lorain, Ohio, USA, with the intention to satisfy
growing customer demand of SBQ. The locality of this steel mill was selected due to its strategic location close to customers and the
availability of skilled labor. Furnace construction started at midyear of 2012 and the operations started production in July 2014. The
furnace steel amount includes of USD $ 45.4 million of labor and capitalized indirect expenses.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">This facility was idled in June of 2015 and management
has no near-term plans to restart the facility. The expectation is that it will be restarted when market conditions improve substantially,
particularly in the oil and gas drilling industry. The Company has property, machinery, and equipment with a net book value of approximately
USD$&nbsp;40.3 and USD$ 41.5 million as of December 31, 2020 and 2019, pertaining to the Lorain, Ohio facility after recording an impairment
charge when the facility was idled.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">As a consequence of this event, management determined
a triggering event took place to where the long-lived assets at the Lorain facility may not be fully recoverable. Management performed
an analysis of the fair value of the Lorain facility with the assistance of an independent valuation firm and determined the net book
value exceeded the fair value by approximately U.S.$130.7 million (Ps. 2,701 million) and as such recognized an asset impairment of this
amount during the year ended December 31, 2015. The fair value determination at the Lorain facility was based on an independent valuation
of the Lorain melt shop assets using the comparable match method of the market approach. The income approach was not considered an appropriate
fair value measurement due to the absence of reliable forecast data as the facility was idled indefinitely in early 2016.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">Since March 31 2016 all Lorain facilities were closed temporarily. At May
14, 2021 Management has no near-term plans to restart the facility.The expectation is that it will be restarted when market conditions
improve substantially, particularly in the oil and gas industry. We have property, plant and equipment with a net book value of approximately
U.S.$40.3 (Ps. 803 million) as of December 31, 2020 and U.S.$41.5 million (Ps. 783 million) as of December 31, 2019, pertaining to the
Lorain, Ohio, facility after recording the impairment charge of U.S.$130.7 million (Ps. 2,701 million) in 2015 (the impairment charge
did not impact the cash flows, as it was not a cash expenditure). Management further assessed if there were any impairments at the Company&rsquo;s
other asset groups in accordance with IFRS and determined that as of December 31, 2020, no other asset groups were impaired based on current
projections. No further impairment was considered necessary or appropriate.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>



<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>11.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Intangible and other long-term
assets</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The balances as of December 31, 2020
and 2019 are as follows:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="8" STYLE="border-bottom: Black 1pt solid; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Amortization</B></P>
    <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>period</B></P>
    <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>(years)</B></P></TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Assets</B></FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Original</B></P>
    <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Value</B></P></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Accumulated</B></P>
    <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>amortization</B></P></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Net</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Republic trade mark</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-top: 3pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">107,380</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-top: 3pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-top: 3pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">107,380</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">*</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Kobe Tech contract</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">125,141</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">125,141</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">0</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">12</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Customers list</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">65,550</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">65,550</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">0</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">20</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 6pt; padding-right: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Total from Republic (1)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">298,071</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">190,691</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">107,380</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 6pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-top: Black 1pt solid; text-align: right; vertical-align: bottom; padding-top: 6pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-top: Black 1pt solid; text-align: right; vertical-align: bottom; padding-top: 6pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Customers list</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,205,700</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,205,700</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">0</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">9</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">San 42 trademark (2)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">329,600</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">329,600</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">*</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Goodwill (2)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,814,160</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,814,160</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">*</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Total from Grupo San (3)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 3pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">4,349,460</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 3pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,205,700</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 3pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,143,760</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-indent: -3.5pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-top: 6pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">4,647,531</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-top: 6pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,396,391</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-top: 6pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,251,140</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Other assets</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">71,816</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">71,816</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">4,719,347</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,396,391</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="padding-right: 2pt; border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,322,956</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="width: 35%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; width: 14%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; width: 14%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; text-align: right; width: 14%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 16%">&nbsp;</TD>
    </TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="8" STYLE="border-bottom: Black 1pt solid; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>2 0 1 9</B></FONT></TD>
    <TD STYLE="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Amortization</B></P>
    <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>period</B></P>
    <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>(years)</B></P></TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Assets</B></FONT></TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Original</B></P>
    <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Value</B></P></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Accumulated</B></P>
    <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>amortization</B></P></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Net</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Republic trade mark</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-top: 3pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">101,657</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-top: 3pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-top: 3pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">101,657</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">*</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Kobe Tech contract</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">118,471</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">118,471</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">12</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Customers list</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">62,056</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">47,378</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">14,678</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">20</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-top: 6pt; padding-right: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Total from Republic (1)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; border-top: Black 1pt solid; padding-top: 6pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">282,184</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; border-top: Black 1pt solid; padding-top: 6pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">165,849</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; border-top: Black 1pt solid; padding-top: 6pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">116,335</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 6pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; border-top: Black 1pt solid; padding-top: 6pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 2pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Customers list</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,205,700</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,205,700</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">9</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">San 42 trademark (2)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">329,600</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">329,600</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">*</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Goodwill (2)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,814,160</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,814,160</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">*</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Total from Grupo San (3)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; border-bottom: Black 1pt solid; padding-top: 3pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">4,349,460</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; border-bottom: Black 1pt solid; padding-top: 3pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,205,700</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; border-bottom: Black 1pt solid; padding-top: 3pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,143,760</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-indent: -3.5pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-top: 6pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">4,631,644</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-top: 6pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,371,549</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; vertical-align: bottom; padding-top: 6pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,260,095</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Other assets</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">75,022</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">-</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">75,022</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">4,706,666</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,371,549</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,335,117</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="width: 35%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; width: 14%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; width: 14%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; width: 14%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 16%">&nbsp;</TD>
    </TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>



<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Symbol">*</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Intangible assets with undefined
useful life.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Intangible assets from the
Republic acquisition.</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(2)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The San 42 trademark and
the goodwill are presented net of impairment losses recorded in 2009 for $16,000 and $2,352,000, respectively.</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(3)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Intangible assets from the
Grupo San acquisition.</FONT></TD></TR></TABLE>

<P STYLE="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The amortization of these assets recorded
in net income of the years ended December 31, 2020 and 2019, amounted to $ 11,250 and $&nbsp;9,880, respectively.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The other assets are not subject to
amortization and they are primarily comprised of guarantee deposits.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>



<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The reconciliation between the opening
and closing balances of each year is presented below:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Assets</B></FONT></TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Original</B></P>
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Value</B></P></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Accumulated amortization</B></FONT></TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Net</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 42%; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2018</FONT></TD>
    <TD STYLE="width: 3%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$&nbsp;</FONT></TD>
    <TD STYLE="width: 15%; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,672,503</FONT></TD>
    <TD STYLE="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$&nbsp;</FONT></TD>
    <TD STYLE="width: 15%; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(2,372,451)</FONT></TD>
    <TD STYLE="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;$</FONT></TD>
    <TD STYLE="width: 15%; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,300,052</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Additions</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">9,880</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(9,880)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Adjustment effect of the year</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">24,283</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">10,782</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">35,065</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2019</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,706,666</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(2,371,549)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,335,117</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Additions</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">11,250</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(11,250)</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Adjustment effect of the year</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,431</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(13,592)</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(12,161)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2020</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,719,347</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(2,396,391)</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,322,956</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>12.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Short-term debt</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">On October 22, 1997 and August 17,
1998, the Company offered the holders of medium-term notes of Simec then outstanding to exchange their bonds at par for new subordinated
bonds. The new notes bear semi-annual interest at an annual rate of 10.5% interest and principal repayments were semiannual from May 15,
2000 until November 15, 2007. At December 31, 2020 and 2019, the amount of such notes outstanding totaled USD$&nbsp;0.3 million, plus
accrued interest. At December 31, 2020 and 2019, liabilities in pesos for the new notes outstanding amounted $&nbsp;6,020 and $&nbsp;5,700,
respectively.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>13.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Accounts payable trade
and other accrued liabilities</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 55%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 14%; border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 11%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Trade accounts payable</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,347,325</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,179,830</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Other accrued liabilities</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,266,512</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,547,214</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">6,613,837</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,727,044</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>14.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Employee benefits</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"><B><I>Mexican entities</I></B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">a.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Collective bargaining
agreements </I></B><I>&ndash;</I> During 2020, approximately 44% (43% on 2019) of the employees in the Company&rsquo;s Mexican operations
are covered by collective bargaining agreements. The Mexican collective contracts expire in periods greater than one year.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">b.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Seniority premium benefits</I></B><I>
&ndash;</I> In accordance with Mexican Labor Law, the Company provides seniority premium benefits to its employees under certain circumstances.
Such benefits consist of a one-time payment equivalent to 12 days wages for each year of service (at the employee&rsquo;s most recent
salary, but not to exceed twice the legal minimum wage), payable to all employees with 15 or more years of service, as well as to certain
employees terminated involuntarily prior to the vesting of their seniority premium benefit. These obligations are calculated by independent
actuaries using the projected unit credit method.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The most important actuarial hypothesis
used for the purposes of the determination of the net cost of the period related to the retirement benefits plan were as follows:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Discount rate</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">7.7</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">7.7</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">9.5</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Rate of salary increase</FONT></TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4.5</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4.5</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4.5</FONT></TD></TR>
  <TR>
    <TD STYLE="width: 56%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 10%">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>






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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Components of net
cost of benefits plan to employees are as follows:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 21.3pt; text-indent: -21.3pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Current service cost</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">6,775</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,179</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,839</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Financial cost</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">9,294</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,242</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,025</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Past service cost</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">528</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,947</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,481</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Anticipated reduction obligations</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(2,366)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">296</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(327)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Actuarial losses (gains) recognized in the year</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">20,579</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">32,934</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(17,928)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">34,810</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">41,598</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(9,910)</FONT></TD></TR>
  <TR>
    <TD STYLE="width: 56%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 10%">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The expense for the years 2020, 2019
and 2018 was recorded as follows:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 21.3pt; text-indent: -21.3pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 56%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 4%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 4%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Cost of sales</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">19,494</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">23,296</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(5,550)</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Administrative expenses</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">15,316</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">18,302</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(4,360)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">34,810</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">41,598</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(9,910)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The amounts included in the Consolidated
Statements of Financial Position as of December 31, 2020 and 2019 are $&nbsp;161,864 and $&nbsp;123,368, respectively, corresponding to
the present value of defined benefit obligations.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Changes in the present value of the defined
benefit obligation and the balance of the liability consist of the following:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>2 0 1 9</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 72%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 4%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Opening balance of the defined benefit obligation</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">123,368</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">81,770</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Current service cost</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">6,736</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,179</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Past service cost</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">8,957</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,947</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Financial cost</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">9,305</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,242</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Actuarial losses (gains) </FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">17,146</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">32,934</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Benefits paid</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3,648)</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">296</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Closing balance of the defined benefit obligation</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">161,864</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">123,368</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">c.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Severance benefits
</I></B><I>&ndash;</I> Further, in accordance with the Mexican labor laws, the Company also provides statutorily mandated severance benefits
to its employees terminated under certain circumstances. Such benefits consist of a one-time payment of three months&rsquo; wages plus
20 days&rsquo; wages for each year of service, payable upon involuntary termination without just cause. Severance benefits payments are
recorded directly in the consolidated statement of comprehensive income (loss) at the time they are paid, unless they are related to restructuring
expenses, which are recorded when there is a present obligation from past events.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">d.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Employee profit sharing
(EPS) </I></B><I>&ndash;</I> The Mexican Constitution and the Labor Law grant employees the right to receive a 10% share of the employers&rsquo;
profits. Employees Profit Sharing is computed in similar terms to the taxable profit for income tax, excluding mainly the employee&rsquo;s
profit sharing paid this year and the amortization of tax losses and decreasing the non-deductible part of the social security for purposes
of income tax. For the years 2020 and 2019, EPS amounted to $&nbsp;0 and $&nbsp;0, respectively. EPS is recorded in the results of operations
for the year in which it is incurred.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">e.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Governmental defined
contribution plans </I></B><I>&ndash;</I> Under Mexican legislation, the Company must make payments equivalent to 2% of its workers&rsquo;
daily integrated salary (ceiling) to a defined contribution plan that is part of the retirement savings system. The expense in 2020, 2019
and 2018 was $12,098, $12,338 and $13,687, respectively.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>





<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"><B>Foreign entities (Republic)</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Republic is the only subsidiary of the
Company which offers other benefits and pension plans to their employees. Such benefit plans to employees are described below:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">a.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Collective Bargaining
Agreements</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 58.5pt; text-align: justify">As of December 31, 2020 and 2019 70%
and 79%, respectively of Republic employees are covered by a collective bargaining agreement (labor agreement) with the United Steelworkers
(&ldquo;USW&rdquo;). The agreement initially expired on August 15, 2016, was extended for three years through August 15, 2019, and further
extended through August 15, 2022. The extended agreement renews all the provisions, understandings and agreements set forth in the January
1, 2012 Basic Labor Agreement. The base rates of pay determined under the extended agreement will remain unchanged from those ruling under
the expired agreement as of August 16, 2016. The extended agreement provides that Company&rsquo;s quarterly contributions to fund the Republic
Retirement VEBA Benefit Trust (the &ldquo;Benefit Trust&rdquo;) be reduced from $2.6 million to $0.25 million beginning in August 15, 2016
through June 30, 2019. Effective July 1, 2019, the Company&rsquo;s contribution to the Benefit Trust changed to $4.00 per hour for each hour
worked by USW represented employees. Effective August 16, 2019, until June 30, 2022, the Company obligation to finance the Profit Trust
changed again and is limited to the creation of a profit-sharing pool consisting of 3% of the quarterly profits from $ 0 to 50 million
and 4% of the profits of the Company over % 50 million. Effective July 1, 2022, the Company&rsquo;s contribution to the Beneficiary Trust
changes back to a limit of $ 4.00 per hour worked by USW represented employees.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 39.75pt"><B>Defined Contribution Plans</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"><B>Plan for employees- </B>Republic participates
in the Steelworkers Pension Trust (SPT), a defined benefit multi-employer pension plan. The Company obligations to the plan are based
upon fixed contribution requirements. Republic contributes a fixed amount of USD$1.68 per hour for each covered employee&rsquo;s contributory
hours, as defined under the plan.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Participation in a multi-employer pension
plan agreed under terms of a collective bargaining agreement differs from a traditional qualified single employer defined benefit pension
plan. The SPT shares risks associated with the plan in the following respects:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">I.</TD><TD STYLE="text-align: justify; padding-right: 13.9pt">Contributions to the SPT by Republic may be used to provide benefits to employees
of other participating employers;</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt">II.</TD><TD STYLE="text-align: justify; padding-right: 13.9pt">If a participating employer stops contributing to the SPT, the unfunded obligations
of the plan may be borne by the remaining participating employers; and</TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.7pt"></TD><TD STYLE="width: 21.3pt"><FONT STYLE="color: windowtext">III.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="color: windowtext">If </FONT>Republic <FONT STYLE="color: windowtext">chooses
to stop participating in the SPT, </FONT>Republic <FONT STYLE="color: windowtext">may be obliged to pay an amount based on the underfunded
status of the plan, referred to as a withdrawal liability.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">b.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>VEBA Benefit Trust</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company is required to make quarterly
contributions to the defined contribution plan for post-retirement health benefits VEBA as determined by the terms of the USW collective
bargaining agreement. The Benefit Trust is a health and welfare plan for USW retiree benefits, and is not a &ldquo;qualified&rdquo; plan
under the regulations of the Employee Retirement Income Security Act of 1974. For the years ended December 31, 2020 and 2019, the Company
recorded expenses of USD$ 0 and USD $ 1.1 million, respectively, related to this benefits plan.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">For the years ended December 31, 2020,
2019 and 2018, Republic recorded combined expenses of USD$&nbsp;3.1 million, USD$&nbsp;3.6 and USD$&nbsp;3.0 million, respectively, related
to the funding obligations of the retirement healthcare and pension benefits.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">c.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>401(k) Plans</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company has a 401(k) defined contribution
retirement plan that covers almost all the salaried and nonunion hourly employees. This plan is designed to provide retirement benefits
through Company contributions and voluntary deferrals of employees&rsquo; compensation. The Company funds contributions to this plan each pay
period, based on the participant&rsquo;s age and years of service as of January first of each year. The amount of the Company contribution is
equal to the monthly base salary multiplied by the appropriate percentage based on age and years of service. The contribution becomes
100% vested upon completion of three years of vesting service. In addition, employees are permitted to make contributions to this 401(k)-retirement
plan through payroll deferrals. In this case, the Company provides a 25.0% matching contribution for the first 5.0% of payroll that an
employee elects to contribute. Employees are 100% vested in both their and Republic matching 401(k) contributions. For the years ended
December 31, 2020, 2019 and 2018 the Company recorded expense of USD$&nbsp;1.1 million, USD$&nbsp;1.1 million and USD$ 1.0 million, respectively,
related to this defined contribution retirement plan.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Employees who are covered by the USW
labor agreement are eligible to participate in the 401(k) defined contribution retirement plan through voluntary deferrals of employees&rsquo;
compensation. There are no Company contributions or employer matching contributions relating to these employees.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">d.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Profit Sharing and Incentive
Compensation Plans</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The labor agreement includes a profit
sharing plan to which the Company is required to contribute The extended agreement modified the plan to the following quarterly pretax
income, as defined in the labor agreement (&ldquo;EBT&rdquo;): 3% of EBT between $0 and $25 million per quarter; 4% of EBT between $25 and
$75 million per quarter; and 5% of EBT over $75 million per quarter. For the year ended December 2020 and 2019, the company does not make
outlays, because the current year thresholds had not been achieved, USD $ 1.0 million of expense was recorded for the year ended December
31, 2018.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Republic has a profit-sharing plan for
all salaried employees and nonunion workers. The profit-sharing plan was based on achieving certain profitability, inventory and shipments
targets. In the year ended December 31, 2020, 2019 and 2018 the Company paid USD 0.0 million, USD $ 0.0 and USD $0.8 million respectively,
under this plan.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>15.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Income taxes</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The Company is subject to Income Tax
(ISR).</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 36.85pt; text-align: justify">The analysis of the income tax charged
to the results of 2020, 2019 and 2018 is as follows:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 36.85pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 36.85pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD>
    <TD STYLE="padding-right: -5.75pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 13%; border-top: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 15%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Income tax of the year for Mexican companies </FONT></TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,460,057</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,177,506</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">67,745</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Income tax year for foreign companies </FONT></TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;370,860</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">301,263</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">444,104</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Deferred tax for Mexican companies </FONT></TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(94,604)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">12,978</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">408,141</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Deferred tax for foreign companies </FONT></TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;341,531</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(215,473)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(167,528)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 15.85pt; text-align: justify; text-indent: -4pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,077,844</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,276,274</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">752,462</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The amount of income tax of Mexican
companies includes $554,435 and $2,323,662 in 2020 and 2019 respectively, which correspond to taxes and expenses of previous years, that
were covered by several corporations of the Group; these taxes were determined by tax authorities, corresponding to fiscal years 2013
to 2017, which are indicated in Note 23 (j); The Companies that covered the taxes subscribed Reparatory Agreements with the Service of
Tax Administration (SAT), in relation with the audits for fiscal years 2013 to 2017, with the objective of reaching a fair agreement and
in that way solve the disputes that were in the Courts indicated in Note 23 (j). With the $554,435 amount were solved, totally, the disputes
that were in the Courts with tax authorities mentioned in Note 23 (j).</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0pt 13.9pt 12pt 35.45pt; text-align: justify">During 2020 and 2019, the income tax
expense (benefit) attributable to income was different from the one that will result for applying 30% (tax rate in Mexico) before these
provisions, as a result of the items shown below:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.15pt; text-align: justify; text-indent: -3.15pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD>
    <TD STYLE="padding-right: -5.75pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 8</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 51%; padding-right: 13.85pt; padding-left: 3.15pt; text-align: justify; text-indent: -3.15pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 12%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 13%; border-top: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 15%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Expected benefit, expense</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,462,776</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">490,925</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,308,828</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Increase (decrease) as a result of:</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Inflation effect, net</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(139,134)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(417,960)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(114,419)</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Impact of the nominal rate differences between the USA and Mexico</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">11,075</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(23,368)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(35,914)</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Benefit from utilization of tax loss carry-forwards and others (1)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">16,173</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(987,135)</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1,238,444)</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Others, net (includes permanent items)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;172,519</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,890,150</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">832,411</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Income tax expense (2)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,523,409</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">952,612</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">752,462</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Effective tax rate</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">31.24%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">58.21%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">17.92%</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
  </TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">This amount corresponds
to the income tax benefit obtained by those companies that used tax loss carry-forwards in the years presented that were generated previously
to 2020, 2019 and 2018, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.05pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(2)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">For the purpose of determining
the effective tax rate, the payments corresponding to taxes from previous years and expenses that were paid by various group companies
derived from repair agreements during 2020 and 2019 fiscal years were not considered within the income tax expense.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The Company has tax losses in some
Mexican subsidiaries which, according to the ISR law in Mexico, can be amortized to reduce taxable income generated over the following
ten years. Tax losses can be updated following certain procedures established in the law.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">As of December 31, 2020, Grupo Simec,
S.A.B. de C.V. and certain of its Mexican subsidiaries have updated tax losses pending of amortize as follows:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="font: 10pt Times New Roman, Times, Serif; width: 70%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Origin </B></P>
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Date</B></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Expiration</B></P>
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Date</B></P></TD>
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; border-bottom: Black 1pt solid; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Tax losses&nbsp;&nbsp;available</B></FONT></TD>
    <TD STYLE="padding-right: -6.3pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 29%; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2011</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 7%; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 26%; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2021</FONT></TD>
    <TD STYLE="width: 7%; padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 4%; padding-right: -3.95pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">7,832,672</FONT></TD>
    <TD STYLE="vertical-align: top; width: 4%; padding-right: -5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 7pt">(1)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2012</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2022</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">13</FONT></TD>
    <TD STYLE="padding-right: -5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2013</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2023</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,944</FONT></TD>
    <TD STYLE="padding-right: -5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2014</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2024</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">14,231</FONT></TD>
    <TD STYLE="padding-right: -5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2015</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2025</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">8,395</FONT></TD>
    <TD STYLE="padding-right: -5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2016</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2026</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">356,102</FONT></TD>
    <TD STYLE="padding-right: -5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2017</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2027</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">348,058</FONT></TD>
    <TD STYLE="padding-right: -5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2018</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2028</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">100,674</FONT></TD>
    <TD STYLE="padding-right: -5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2019</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2029</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,119,822</FONT></TD>
    <TD STYLE="padding-right: -5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2020</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2030</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.95pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">846,324</FONT></TD>
    <TD STYLE="padding-right: -5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 5.4pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">10,631,235</FONT></TD>
    <TD STYLE="padding-right: -5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 45.6pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(1)</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">This amount includes $&nbsp;7,832,647
corresponding to a tax loss from the sale of shares which, according to the Income Tax Law, can only be applied against taxable profits
on the sale of shares generated in the future.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.05pt 0 45.6pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">As of December
31, 2020, Republic had USD$&nbsp;281.0 million of tax losses pending to amortize for federal tax purposes, of those USD $80.7 million
are undefined and USD $200.3 million expire between 2033 and 2038; USD$&nbsp;313.6 million of tax losses for state and local purposes
that expire between 2021 and 2040 and approximately USD$&nbsp;6.1 million of tax losses at the subsidiary located in Canada, which expire
between 2032 and 2040.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">As of December 31, 2020, and 2019, GV
do Brasil Industria e Comercio of A&ccedil;o LTDA, a subsidiary established in Brazil, had 203.346 million Brazilian Reals ($ 985 million
of Mexican pesos) and 210.525 million Brazilian Reals ($ 1,025 million of Mexican pesos) respectively of tax losses pending to amortize
for federal tax purposes, which do not have an expiration date.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">As of December 31, 2020, <FONT STYLE="color: black">Companhia
Sider&uacute;rgica do Espirito Santo S.A.</FONT>, a subsidiary established in Brazil, had 6.082 million Brazilian Reals (94 million of
Mexican pesos) of tax losses pending of amortize for federal tax purposes, which do not have an expiration date.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Below is a summary of the effects of
the main temporary differences comprising the deferred income tax liability included in the consolidated statements of financial position.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0 </B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 58%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 13%; border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">Deferred tax assets:</P>
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;Allowance for doubtful accounts</FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(61,536)</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(50,476)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;Advances from customers</FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">283,846</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">182,635</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 39pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 39pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Deferred tax assets</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">222,310</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">132,159</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Deferred tax liabilities:</FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;Property, plant and equipment</FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,321,941</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,159,719</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;Intangible assets from Grupo San</FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">329,600</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">318,768</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;Provisions</FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">202,407</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">30,641</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;Prepaid expenses</FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">6,883</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">33,137</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 39pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Total deferred liabilities</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,860,831</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,542,265</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 39pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 39pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Deferred tax liabilities, net</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,638,521</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,410,106</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>16.</B></FONT></TD><TD STYLE="padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Stockholders&rsquo; equity</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">a.</FONT></TD><TD STYLE="padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Common stock as of December 31, 2020 and 2019,
is as follows:</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt">
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>Number of shares</B></P>
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>(in thousands)</B></P></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Amount</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 53%; padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 16%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 11%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 16%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Fixed capital </FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">90,850</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">441,786</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Variable capital</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">406,859</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,978,444</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">497,709</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,420,230</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Effect of restatement</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">412,038</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Total</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">497,709</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,832,268</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Common stock consists of nominative
shares, fully subscribed, without nominal value. Variable capital can be increased without limitation.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify">All shares correspond to Series &ldquo;B&rdquo;.
This series is divided in &ldquo;Class I&rdquo; with 90,850,050 shares that represent the fixed capital, and &ldquo;Class II&rdquo; with
406,859,164 shares of variable capital stock.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.35pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">b.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Retained earnings include
the statutory legal reserve. According to the Mexican General Corporate Law, at least 5% of net profit of the year must be transferred
to the legal reserve until the reserve equals 20% of capital stock at par value (historical Mexican Pesos). The legal reserve may be capitalized
but should not be distributed unless the entity is dissolved, and it must be replenished if it is reduced for any reason. As of December
31, 2020, and 2019, the legal reserve of the Company amounted to $&nbsp;484,046 (nominal pesos), representing 20% of nominal stockholder&acute;s
equity.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">c.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">As of December 31,2020, a
reserve was approved for $ 5,000,000 for the repurchase and placement of own shares, for purchase and re-purchase operations, in order
to increase the liquidity of the shares of the Company and promote stability and continuity of their prices through the Mexican Stock
Exchange. As of December 31 2020, and 2019, the Company held 34,465,803 and 33,729,926 shares in treasury, respectively, which amounted
to $ 2,101,652 and $ 2,059,668, respectively. The resulting loss in 2020 for the purchase and sale of treasury shares amounted to $ 0
( in 2019). </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">d.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">At the Ordinary General Shareholders&rsquo;
Meeting held on February 10, 2020, a Ps. 1,990 million dividend was approved from the net tax profit account for the profits generated
until December 31, 2013, which was paid in full on March 10, 2020. For Income Tax purposes, based on section XXX of article nine of the
transitory provisions of the Income Tax Law, the withholding will not be made as referred to in the second paragraph of article 140, and
in sections I and IV of article 164 of the same law, since dividends decreed will be paid out from the tax utility account net of tax
profits generated until December 31,2013. The Company has in the form of independent in other accounts of net tax income as of January
1, 2014, in the terms of article 77 of the Income Tax Law</FONT>.</TD></TR></TABLE>

<P STYLE="font: 10pt TrebuchetMS; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.35pt"></TD><TD STYLE="width: 28.35pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">e.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">A reconciliation
of the number of shares outstanding shows below:</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Thousands of shares</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 53%; padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 16%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 11%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 16%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Shares outstanding at beginning of year </FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">466,141</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">466,919</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Repurchase of capital shares, net</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2,898)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2,940)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Shares outstanding at yearend</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">463,243</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">463,979</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>17.</B></FONT></TD><TD STYLE="padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Non-controlling interest</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">As mentioned in Note 4, Grupo Simec,
S.A.B. de C.V. does not own 100% of the capital stock of all of its subsidiaries (99.41%). The non-controlling interest represents the
equity in subsidiaries owned by minority shareholders, and is presented in the consolidated statements of financial position after the
controlling interest. The consolidated statements of comprehensive income (loss) also show total net profit or loss for the year as well
as for the net comprehensive income or loss for the year. Controlling and non-controlling interest portions are presented after the consolidated
comprehensive earning of the year.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The table below shows the changes for
the years ended December 31, 2020 and 2019:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 58%; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 14%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 11%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 15%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance at beginning of year</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.05pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">24,800</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.05pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(323,369)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Share of profits and losses for the year</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -4.05pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(105)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(3,949)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Share of translation effects of foreign subsidiaries</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -0.65pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11,315</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">352,118</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 6pt; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balance at the end of the year</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -0.65pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">36,010</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">24,800</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>18.</B></FONT></TD><TD STYLE="padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Transactions and balances with related parties</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 25.1pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">a.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt">Transactions
with related parties, carried out in the ordinary course of business, were as follows:</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>2 0 1 8</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 4pt; padding-left: 4pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -4pt; padding-left: 4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 4pt; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Holding company</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 10pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Interest expense</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">-</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 1.05pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">-</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -1.15pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">7,346</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 10pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Interest income</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">41,034</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.05pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">265,200</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">210,514</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.15pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Management staff</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 10pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Administrative services expenditures</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">199,488</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">23,548</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">23,494</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 15.85pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Other related parties</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 10pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Sales</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">188,082</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">249,560</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">20,375</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 10pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Purchases</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">27,507</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">438,052</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">372,759</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 10pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Direct short-term benefits (*) </FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">90,562</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">106,631</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">90,600</FONT></TD></TR>
  <TR>
    <TD STYLE="width: 49%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify; text-indent: 56.7pt">(*) Correspond
to the salaries, allowances and bonuses paid to the executives of Simec.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify; text-indent: 56.7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 28.35pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">b.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Balances receivable from
and payable to related parties are as follows:</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 94%; border-collapse: collapse; margin-left: 18pt">
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>December 31,&nbsp;&nbsp;</B></FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD></TR>
  <TR>
    <TD STYLE="width: 68%; padding-right: 3.5pt; padding-left: 3.3pt; text-indent: -3.3pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>&nbsp;Short-term</B></FONT></TD>
    <TD STYLE="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="width: 12%; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="width: 4%; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="width: 12%; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;Accounts receivable:</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Industrias CH, S.A.B. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">6,073</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">-</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">C&aacute;. Laminadora Vista Hermosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">611</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">-</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt">Operadora compa&ntilde;&iacute;a Mexicana de Tubos, S.A.
    de</P>
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt">C.V.</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">848</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">-</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">C&iacute;a Tubos y Perfiles Monterrey, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,318</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">-</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Operadora Perfiles Sigosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,452</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">-</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Operadora Construalco, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,320</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">717</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Operadora Industrial de Herramientas, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">411</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">38</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Perfiles Comerciales Sigosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,250</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Joist del Golfo, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">12,192</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,105</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Ferrovisa, S.A.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">17,762</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Others</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">782</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,816</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 0pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">52,706</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">13,925</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>





<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 94%; border-collapse: collapse; margin-left: 18pt">
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>December 31,&nbsp;&nbsp;</B></FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD>
    </TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Long-term</B></FONT></TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Accounts receivable:</FONT></TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Industrias CH, S.A.B. de C.V.</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">648,281</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;648,281</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">648,281</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">648,281</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0"><B>Loans to related parties:</B></P></TD>
    <TD STYLE="text-align: right">
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right; text-indent: 10pt">&nbsp;</P>
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right; text-indent: 10pt">&nbsp;</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&nbsp;</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&nbsp;</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">&nbsp;</P></TD>
    </TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Industrias CH, S.A.B de C.V.</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">858,510</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">780,989</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Perfiles Comerciales Sigosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">150,233</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;142,268</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,008,743</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">923,257</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Total, long-term</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,657,024</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,571,538</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="width: 68%">&nbsp;</TD>
    <TD STYLE="text-align: right; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="text-align: right; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD>
    </TR>
  </TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 14.95pt 0 35.45pt; text-align: justify">The account receivable with Industrias
CH, S.A.B. de C.V. corresponds mainly to ISR balances to be recovered, due to the fact that some companies consolidated ISR for tax purposes
until 2013 with this company.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 14.95pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 14.95pt 0 35.45pt; text-align: justify">At December 31, 2020, loans denominated
in both USD and pesos, were outstanding from Industrias CH, S.A.B. de C.V.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 14.95pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 14.95pt 0 35.45pt; text-align: justify">In USD 24,400, equivalent to $506,354
Mx. Pesos, plus interest for $93,816, plus VAT of $14,279, resulting a total for $614,449 (as of December 31, 2019, the loan is equivalent
to $479,368, plus interest of $61,978, plus VAT of $9,273, giving as a result, a total for $550,619); the interest rate agreed was TIIE
plus a percentual point.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 14.95pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 14.95pt 0 35.45pt; text-align: justify">The loan in pesos for $186,752
plus interest of $49,404 plus the IVA of $7,905 for a balance of $244,061 (as of December 31, 2019 this amount, when to $186,752 plus
interest of $37,602, plus VAT of $6,016 for a balance of $230,370). These granted loans in USD and pesos including interest amount to
$858,510 as of December 31, 2019. ($780,989).</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 14.95pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 14.95pt 0 35.45pt; text-align: justify">At December 31, 2020, there was
a loan receivable from Perfiles Comerciales Sigosa, S.A. de C.V., including interests of $ 150,233 (USD $7,536,068), and a balance pending
collection of $ 142,268, as of December 31, 2019.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 14.95pt 0 35.45pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 94%; border-collapse: collapse; margin-left: 18pt">
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; width: 68%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Accounts payable:</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; width: 2%">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; width: 12%">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; width: 4%">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; width: 2%">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; width: 12%">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Aceros y Laminados Sigosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; text-indent: 0pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">4,625</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,853</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Industrias CH, S.A.B. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">214,294</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">208,223</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Perfiles Comeciales Sigosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,292</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,632</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Holding Protel, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">251</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">251</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Compa&ntilde;ia Laminadora Vista Hermosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,404</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,904</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;Operadora Perfiles Sigosa, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,855</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,850</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;Operadora Pytsa Industrial, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">9,073</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">8,233</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;Comercializadora SIGOSA, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">102,067</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">0</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;&nbsp;&nbsp;Compa&ntilde;ia Manufacturera de Tubos, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">7,377</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">9,631</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 10.6pt">
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;Operadora Compa&ntilde;ia Mexicana de Tubos, S.A. de C.V.</P></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">6,287</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">0</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 10.6pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">&nbsp;C&iacute;a. Mexicana de Perfiles y Tubos, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">634</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">-</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt">Others</P>
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt">&nbsp;</P></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">352</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,949</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">351,511</FONT></TD>
    <TD STYLE="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">241,526</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.3pt; text-align: justify">The other accounts payable correspond
to services and / or purchases of finished products according to their activity.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>19.</B></FONT></TD><TD STYLE="padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Cost of sales and expenses by their nature</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">At the years ended at December 31,
2020, 2019 and 2018, the cost of sales and administration expenses consist of the following:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>2 0 1 8</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 4pt; padding-left: 4pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 4pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Raw materials and consumables</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">16,343,140</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">16,411,788</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">15,565,242</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Electrical energy</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,820,667</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,303,640</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,536,387</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Ferroalloys</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,617,352</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,137,671</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,973,586</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Refractories</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">629,758</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">707,214</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">613,563</FONT></TD></TR>
  <TR>
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 15%">&nbsp;</TD></TR>
  </TABLE>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%; padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Oxygen</FONT></TD>
    <TD STYLE="width: 3%; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">248,029</FONT></TD>
    <TD STYLE="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">276,648</FONT></TD>
    <TD STYLE="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 15%; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">279,272</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Electrodes</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">434,265</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,293,096</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,463,091</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Gas and fuels</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">767,823</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">962,001</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">766,163</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Labor</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,831,225</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,042,433</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,181,556</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Operation materials</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,033,597</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">919,893</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">954,415</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Depreciation and amortization</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,452,271</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,108,629</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,112,418</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Maintenance</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,262,728</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,221,595</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,243,255</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Other expenses</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,790,197</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">319,958</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">954,379</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 6pt; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">31,231,052</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">31,704,566</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">31,643,327</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>2 0 1 8</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 4pt; padding-left: 4pt">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -4pt; padding-left: 4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 4pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Cost of sales</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">29,211,724</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">30,067,141</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">30,563,315</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Administrative expenses</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,019,328</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,637,425</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">1,080,012</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 6pt; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">31,231,052</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">31,704,566</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">31,643,327</FONT></TD></TR>
  <TR>
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 15%">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>20.</B></FONT></TD><TD STYLE="padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Other (income) expenses, net</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The components of other income (expenses)
net, in the years ended December 31, 2020, 2019 and 2018, are the following:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>2 0 1 8</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%; padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="width: 15%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Cancellation of balances</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">87,241</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">786</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Land treatments in Pacific Steel, Inc.</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,708</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">3,362</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">8,922</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Attorney&rsquo;s fees</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">54,520</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">0</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Bad debt estimate</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">5,320</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">0</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Other expenses</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">2,708</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">150,443</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">9,708</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Sale of scrap</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(232,157)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(3,182)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(9,865)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Recovery of losses</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(6,397)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"></FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(6,405)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Update of balances in favor in taxes</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(256,698)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"></FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(2,699)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Agreements with clients</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(27,869)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Other income</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(32,733)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(4,282)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(5,791)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Other income</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(549,457)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(13,861)</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(24,760)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Other (income) and other expenses, net</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(546,749)</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">136,582</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">(15,052)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify; text-indent: 56.7pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>21.</B></FONT></TD><TD STYLE="padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Financial instruments</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">a.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Capital risk management
&ndash;</I></B> The Company manages its capital to ensure that its subsidiaries will be able to continue as a going concern while maximizing
the return to its stockholders through the reinvestment of earnings. The Company&rsquo;s general strategy has not been altered in recent
years. The Company&rsquo;s policy is to not obtain bank loans or any other financing transaction. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">b.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Market risk</I></B><I>
&ndash; </I>Market risk is the risk that the fair value of future cash flows of a financial instrument fluctuates due to changes in market.
Market prices include the foreign exchange risk, interest rate risk and the raw material prices risk. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">c.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Foreign exchange risk
management </I></B><I>&ndash;</I> The Company undertakes certain transactions denominated in foreign currencies, hence, exposures to exchange
rate fluctuations arise. The exposures in exchange rate are managed within the settings of the approved policies. The book value of the
monetary assets and monetary liabilities denominated in foreign currency at the end of the reporting period are as follows (includes foreign
subsidiaries):</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 17.7pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>2 0 1 9</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 55%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 4%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 9%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 6%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Short &ndash; term assets</FONT></TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">12,061,901</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">11,176,625</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Short &ndash; term liabilities</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">5,821,467</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">4,843,976</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 10.65pt; text-indent: -7.1pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="padding-right: -3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;Net monetary asset position in foreign currency</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">6,240,434</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">6,332,649</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">&nbsp;&nbsp;&nbsp;Equivalent in U.S. Dollars (thousands)</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">USD$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">313,036</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">USD$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">335,545</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">d.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Credit risk management
</I></B><I>&ndash;</I> Credit risk refers to the risk that a counterpart will default on its contractual obligations resulting in financial
loss for the Company. The Company has adopted a policy of only dealing with creditworthy counterparties. The Company only transacts with
entities that have a risk grade equivalent to the investment grade and higher. The Company investigates and rates its major customers.
The Company exposure and the credit ratings of its counterparties are continuously monitored and the accumulated value of transactions
concluded is spread amongst approved counterparties. Credit exposure is controlled by counterparty limits that are reviewed and approved
annually by the risk management committee.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Trade receivables consist of a large
number of customers dedicated to construction and automotive industries, distributed in different geographic areas. Ongoing credit evaluation
is performed on the financial condition of accounts receivable.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company does not have significant
credit risk exposure with any single counterparty or any group of counterparties having similar characteristics. The Company defines that
the counterparties that have similar characteristics are considered related parties. Concentration of credit risk to any other counterparty
did not exceed 5% of gross monetary assets at any time during the year.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The credit risk on liquid funds and
derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating
agencies.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">e.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B><I>Liquidity risk and
risk tables </I></B>&ndash; Ultimate responsibility for liquidity risk management rests in the board of directors, which has established
an appropriate liquidity risk management framework for the management of the Company&rsquo;s short, medium and long-term funding and liquidity
management requirements. The Group manages liquidity risk by maintaining adequate reserves, banking and credit facilities, by continuously
monitoring forecast and actual cash flows, and by matching the maturity profiles of financial assets and liabilities. The following table
sets out details of additional bank lines of credit (to be used as letter of credits) that the Company has at its disposal to reduce liquidity
risk. These lines of credit are obtained by the Company and one part of them has been used for some of the subsidiaries of Industrias
CH, S.A.B. de C.V.:</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>(In thousands of US dollars)</B></P>
    <P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 17.7pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 17.7pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 55%; padding-right: 17.7pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 14%; border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 11%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Bank loans credit lines:</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Drawn balances</FONT></TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">350,000</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">350,000</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Undrawn balances</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">182,514</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">116,596</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Available line balance</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">167,486</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.55pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">233,404</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>







<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>22.</B></FONT></TD><TD STYLE="padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Financial information by segments</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The Company analyses its information
by region, due to the operational structure and the organization of its business. Information used for making decisions is based on such
regions. The Company&rsquo;s sales are made mainly in Mexico and the United States of America. The Mexican segment includes the plants
in Mexicali, Guadalajara, Tlaxcala and San Luis Potosi. The USA segment includes the six Republic plants five of which are located in
the United States (Ohio, Indiana and New York) and one in Canada (Ontario). The plant in Canada stopped operating in 2018. The segments
are engaged in the manufacturing and sale of long steel products intended mainly for the building and automotive industries.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="14" STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Year ended December 31, 2020</B></FONT></TD>
    </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Mexico</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>USA</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Brazil</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: top; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Eliminations between segments</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Total</B></FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; width: 31%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 11%; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 11%; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 11%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 11%; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Net sales</FONT></TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;19,660,889</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;5,549,781</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;10,659,259</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">35,869,314</FONT></TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Cost of sales</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;15,459,258</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;5,677,638</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">8,075,253</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">29,211,724</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Gross profit (loss)</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">4,201,631</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(127,857)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,583,806</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">6,657,590</FONT></TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Administrative expenses</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;(1,117,817)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(240,726)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;(660,785)</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(2,019,328)</FONT></TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Other income (expenses), net</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(52,605)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;(505,946)</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;11,854</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(546,749)</FONT></TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Interest income </FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;107,604</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">222</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">0 </FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">107,826</FONT></TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Interest expense</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5,108)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(16,104)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(66,007)</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;33,473</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(53,746)</FONT></TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Exchange rate gain (loss), net</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">483,822</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(1,510)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,096,416</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(1,215,564)</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;363,164</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Income (loss) before income taxes</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;2,755,145</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">123,001</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">748,744</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,249,037</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">4,875,927</FONT></TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Income taxes</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1,747,568</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;118,926</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;211,350</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,077,844</FONT></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Net income (loss) for the year</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,007,577</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">4,075</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">537,394</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,249,037</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,798,083</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD>
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 0">Depreciation and</P>
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 0">amortization</P></TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">693,362</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">332,186</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">426,723</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,452,271</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Total assets</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">33,386,043</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">9,237,831</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">5,807,121</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(2,927,348)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">45,503,647</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Total liabilities</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">6,944,579</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">4,797,682</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">3,670,075</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(2,927,348)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">12,484,988</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Acquisitions of property, plant and equipment </FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">278,700</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">41,054</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">631,451</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">951,205</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="14" STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Year ended December 31, 2019</B></FONT></TD>
    </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Mexico</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>USA</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Brazil</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: top; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Eliminations between segments</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Total</B></FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; width: 31%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 11%; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 11%; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 11%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 11%; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Net sales</FONT></TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;18,530,672</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;7,120,360</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;8,520,169</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">34,171,201</FONT></TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Cost of sales</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;14,934,575</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;7,752,776</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">7,379,790</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">30,067,141</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Gross profit (loss)</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">3,596,097</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(632,416)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,140,379</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">4,104,060</FONT></TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Administrative expenses</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;848,495</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;267,756</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;521,174</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,637,425</FONT></TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Other income (expenses), net</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;175,412</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;(71,324)</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;32,494</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">136,582</FONT></TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Interest income </FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;145,729</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">266</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">0 </FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">145,995</FONT></TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Interest expense</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3,438</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(84,621)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(110,919)</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;137,053</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(55,049)</FONT></TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Exchange rate gain (loss), net</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">628,044</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(2,745)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">177,314</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(18,030)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;784,583</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Income (loss) before income taxes</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;2,093,313</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(910,458)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">298,478</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">155,083</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,636,416</FONT></TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Income taxes</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3,505,015</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(236,598)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;7,857</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">3,276,274</FONT></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Net income (loss) for the year</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(1,411,702)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(673,860)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">290,621</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">155,083</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(1,639,858)</FONT></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  </TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="width: 31%">
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 0">Depreciation and</P>
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 0">amortization</P></TD>
    <TD STYLE="vertical-align: bottom; width: 2%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right; width: 11%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">577,048</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right; width: 11%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">260,760</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right; width: 1%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right; width: 11%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">270,821</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify; width: 1%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right; width: 11%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right; width: 1%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right; width: 11%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,108,629</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Total assets</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">32,935,743</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">8,419,771</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">6,002,701</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(3,343,456)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">44,014,759</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Total liabilities</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">7,253,713</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">4,219,817</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">3,274,908</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(3,343,456)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">11,404,982</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Acquisitions of property, plant and equipment </FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">785,818</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">278,467</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">207,135</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,271,420</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="14" STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Year ended December 31, 2018</B></FONT></TD>
    </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Mexico</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>USA</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Brazil</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: top; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Eliminations between segments</B></FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt"><B>Total</B></FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Net sales</FONT></TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;20,507,794</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;9,246,444</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;5,924,015</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">35,678,253</FONT></TD>
    </TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Cost of sales</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;15,715,761</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;9,294,352</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">5,553,202</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">30,563,315</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Gross profit (loss)</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">4,792,033</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(47,908)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">370,813</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">5,114,938</FONT></TD>
    </TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Administrative expenses</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;592,218</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;267,905</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;219,889</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,080,012</FONT></TD>
    </TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Other income (expenses), net</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11,367</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;3,685</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">15,052</FONT></TD>
    </TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Interest income </FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;307,279</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">5,542</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">312,821</FONT></TD>
    </TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Interest expense</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;52,226</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(99,985)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(103,141)</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;134,389</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(16,511)</FONT></TD>
    </TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Exchange rate gain (loss), net</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">445,289</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">7,522</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(602,747)</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">3,040</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;(146,896)</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Income (loss) before income taxes</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;5,015,976</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(399,049)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(554,964)</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">137,429</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">4,199,392</FONT></TD>
    </TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Income taxes</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;905,482</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7,145</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;(160,165)</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">752,462</FONT></TD>
    </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; vertical-align: bottom; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Net income (loss) for the year</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">4,110,494</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(406,194)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(394,799)</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">137,429</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">3,446,930</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
  <TR>
    <TD>
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 0">Depreciation and</P>
    <P STYLE="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 0">amortization</P></TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">587,407</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">268,635</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">256,376</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,112,418</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Total assets</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">40,617,874</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">10,181,967</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">6,733,362</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(8,679,380)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">48,853,823</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Total liabilities</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">8,458,465</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">10,815,692</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">2,750,043</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">(8,679,380)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">13,344,820</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    </TR>
  <TR>
    <TD><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">Acquisitions of property, plant and equipment </FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,552,587</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">433,154</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">8,724</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9pt">1,994,465</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="width: 31%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: right; width: 11%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="text-align: right; width: 11%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="text-align: right; width: 11%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="text-align: right; width: 11%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="text-align: right; width: 11%">&nbsp;</TD>
    </TR>
  </TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">Information on products:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="RIGHT" STYLE="font: 10pt Times New Roman, Times, Serif; width: 95%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="8" STYLE="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Year ended December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>2 0 1 8</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; width: 53%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Light structural</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt; width: 2%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right; width: 13%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,529,216</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt; width: 2%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right; width: 13%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,396,632</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt; width: 1%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; width: 14%">
    <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: right">1,654,720</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Structural</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">3,677,441</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">3,304,178</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,441,079</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Bars</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,061,053</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,220,264</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,575,291</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Rebar</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">14,081,399</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">12,370,490</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">12,363,530</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Flat rebar</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,851,960</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,833,576</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,271,347</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Hot rolled bars</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">7,548,939</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">8,226,613</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">9,549,286</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Cold drawn bars</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,139,938</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">3,102,544</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">3,779,385</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Others</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,989,368</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">1,716,904</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">2,043,615</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">35,879,314</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">34,171,201</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">35,678,253</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">
    <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P>
    <P STYLE="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD></TR>
  </TABLE><BR STYLE="clear: both">
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>


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<P STYLE="font: 8.5pt Arial, Helvetica, Sans-Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>





<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">Information about geographical areas:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="LEFT" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="8" STYLE="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt"><B>Year ended December 31,</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>2 0 2 0</B></FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>2 0 1 9</B></FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 10pt"><B>2 0 1 8</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 6%">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; width: 55%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt; width: 1%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right; width: 11%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">18,122,828</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt; width: 1%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right; width: 11%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">17,873,633</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right; width: 1%">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt; width: 1%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right; width: 12%"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">20,421,529</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">USA</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">6,555,642</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">7,544,078</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">8,975,585</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Brazil</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">10,608,151</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">8,500,592</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">5,932,297</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Canada</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">311,761</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">175,686</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">267,606</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Latin America</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">253,096</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">60,672</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">60,578</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">Other (Europe and Asia)</FONT></TD>
    <TD STYLE="padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">17,836</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">16,540</FONT></TD>
    <TD STYLE="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: -1.15pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">20,658</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">35,869,314</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">34,171,201</FONT></TD>
    <TD STYLE="padding-right: 3.95pt; padding-left: 3.95pt">&nbsp;</TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">$</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><FONT STYLE="font-family: Trebuchet MS, Times, Serif; font-size: 9.5pt">35,678,253</FONT></TD></TR>
  </TABLE>
<p>&nbsp;</p>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 12pt 13.9pt 0pt 0pt">Revenues are recognized at a specific time to direct customers,
when control has been transferred and there is no performance obligation included that could affect the acceptance of the product by the
customer.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>23.</B></FONT></TD><TD STYLE="padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Contingencies</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">As of December 31, 2020, the Company
has the following contingencies:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: -21.25pt">a.&#9;Pacific
Steel, Inc. (PS), a subsidiary located in National City in San Diego County, California, United States of America, for which the main
activity is the purchase and sale of scrap, has the following environmental contingencies:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">California Department of Toxic Substances
Control</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">On September 2002, the Department of
Toxic Substances Control (DTSC) inspected PS facilities based on an alleged complaint from neighbors due to PS&rsquo;s excavating to recover
scrap metal on its property and on a neighboring property, which PS rents from a third party (BNSF Railway). In this same month, DTSC
issued an enforcement order of imminent and substantial endangerment determination, which alleges that certain soil piles, soil management
and metal recovery operations may cause an imminent and substantial danger to human health and the environment; consequently, DTSC sanctioned
PS for violating Hazardous Waste Control Laws in the State of California and imposed the obligation to remedy the site. On July 26, 2004,
in an effort to continue with this order, DTSC filed against PS a Complaint for Civil Penalties and Injunctive Relief in San Diego Superior
Court. On July 26, 2004, the court issued a judgment, whereby PS was obligated to pay USD$ 0.2 million, which has been paid.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">On June 6, 2010, the DTSC and the San
Diego Department of Environmental Health (DEH) inspected the facilities of PS, in response to a general complaint. On August 10, 2010
DTSC and DEH conducted a second inspection and found seven infractions. The DEH is satisfied with the compliance of PS on those issues;
however, on October 19, 2010 the technical division of the DTSC recommended to the legal division of DTSC that it impose significant penalties.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The land remediation was suspended at
the beginning of 2011 due to the inefficiency of the process, which was verified by several studies. As an alternative, once the necessary
permits were obtained from the authorities in Mexico, the Mexicali plant began the process of importing non-RCRA soil for final disposal
in a secure landfill based in Nuevo Leon State. This landfill is deposited after the separation of the metal content, which is used as
raw material in the melting process. PS has completed the shipment of non-RCRA soil for final disposal in Nuevo Leon State.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The disposition of a stack
estimated at 8,000 tons of material classified RCRA (hazardous for Federal purposes) was also considered for shipment to Mexico. The
process began in early 2013, but the response from the authorities was slow. Therefore, on April 9, 2015, a letter from the
California Attorney General Department of Justice (Attorney General) was received where PS is required to, in the absence of
obtaining permission from the Mexican authorities; present a program for transport the pile of contaminated soil classified as RCRA
to an authorized confinement in the United States at the latest on April 22, 2015. This letter warned that PS must</P>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"></P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">ship the RCRA soil no later than July
9, 2015, or risk DTSC proceeding with a civil lawsuit seeking the maximum amount of fines established by law and corresponding legal redress.<BR STYLE="clear: both">
</P>


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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>



<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">On April 21, 2015, PS sent a letter to
the Attorney General explaining that the authorities in Mexico had not denied permission to the Company but had simply requested that
it present its application in a different format, which had already been presented and reviewed by the authority on April 17, 2015.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">On July 23, 2015, the Attorney General
denied the extension requested by PS and demanded the immediate shipments of the RCRA stack to an authorized landfill. PS began transporting
RCRA soil on July, 29, 2015, and completed removal of the RCRA stack by September 12, 2015 with a total of 3,000 metric tons.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">On January 5, 2016, the Attorney General
and PS stipulated to filing a &ldquo;final judgment and order on consent&rdquo; or Consent Judgment in San Diego Superior Court. The parties
negotiated the Consent Judgment, which includes the following terms:</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">- PS to pay USD$ 0.138 million as a civil
penalty for alleged violations of the 2004 Corrective Action Consent Agreement. PS has made all of the required payments to DTSC as of
December 31, 2017.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">- Remove the RCRA soil pile and send
it to an approved landfill. The Judgment indicates that the Company complied with this commitment by October 2, 2015.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">-&nbsp;After eliminating the soil pile of RCRA,
the Company should take samples of the floor in which it was located. Samples were taken and the results indicate that the floor had pollution
levels that exceeded the limits established by Government. In April 7, 2016, the General Prosecutor and the DTSC required that the Company
would turn over the floor ten feet wide and two feet down in the perimeter of the area in which was located the soil pile RCRA and to
dispose it in an approved confinement. In turn, PS convinced to DTSC to reach a Turnpike Agreement at august 10, for which would be paid
during two years (up to August 10, 2018) the Agreement was extended, as of August 10, 2018, for a two years additional period, in force
up to August 10, 2020. These Agreement had another extension, in force up to August 10, 2021.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">- The Company shall continue to meet
the conditions of the final judgment, the corrective measures, and all tasks arising from this, which were entered in the same court in
2004.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">On May 29, 2019, the company presented
a proposal to the DTSC, to carry out a work plan in March 2020, the DTSC has agreed tentatively, with that proposal or work plan.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt">In September 2020, PS informed the DTSC that it had been significantly
affected by the COVID pandemic and the corresponding economic downturn, although it was still committed to the application of a work plan
from IM, it required implementation efforts to be put on hold. Such deployment is in hold as of this date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 56.7pt; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt">PS is working to develop a &ldquo;corrective measures study&rdquo;
(CMS) that is intended to develop a plan for determining what remedy will be implemented at the site. To date, it is unclear what the
appropriate remedy to implement at the PS site will be, when the CMS will be completed, how long remediation will take, and how much it
will cost.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt">b.</TD><TD STYLE="text-align: justify; padding-right: 13.9pt">As with most steel producers in United States of America, Republic could incur
significant costs &#9;related to environmental issues in the future, including those arising from environmental compliance activities
and remediation stemming from historical waste management practices at the Republic&rsquo;s facilities. The reserve created to cover probable
environmental liabilities of USD$&nbsp;2.5 million and USD$ 2.6 million were recorded as of December&nbsp;31, 2020 and 2019, respectively.
The reserve includes incremental direct costs of remediation efforts and post-remediation monitoring costs that are expected to be paid
after corrective actions are complete. As of December 31, 2020, the current and non-current portions of the reserve amounted to USD$ 1.0
million and USD$&nbsp;1.5 million, (USD$ 1.0 million and USD$ 1.6 million in 2018), respectively, are included in accounts payable and
accumulated liabilities in the short and long term, respectively, in the Consolidated Statements of Financial Position.<BR STYLE="clear: both">
</TD></TR></TABLE>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">c.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The Company is not aware
of any material environmental remediation liabilities or contingent liabilities relating to environmental matters with respect to facilities,
for which the establishment of an additional reserve would be necessary at this time. In the event that, in the future, the Company incurs
in any such additional expenses, these costs will most likely be incurred over a number of years. However, future regulatory action regarding
historical waste management practice in the facilities of Republic PS and future changes in applicable laws and regulations may require
the Company to incur significant costs that may have a material adverse effect on the future financial performance of the Company.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">d.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">The Company is involved in
a series of lawsuits and legal claims that have arisen during the normal course of its operations. The Company and its legal advisors
do not expect the outcome of these matters to have any significant adverse effect on the Company&rsquo;s financial position and results of operations,
therefore it has not been recognized any liabilities for such lawsuits and claims.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">e.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Mexican tax authorities have
the right to review, at least the previous five years and could determine differences in taxes payable, plus any corresponding adjustments,
surcharges and fines.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">f.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Tax authorities in the United
States of America have the right to review, at least the previous three years and could determine differences in taxes payable, plus its
corresponding adjustments, surcharges and fines.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">g.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Canadian tax authorities
have the right to review, at least the previous four years and could determine differences in taxes payable, plus its corresponding adjustments,
surcharges and fines.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">h.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Brazilian tax authorities
have the right to review, at least the previous five years and could determine differences in taxes payable, plus its corresponding adjustments,
surcharges and fines.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">i.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">On September 5, 2017, Grupo
Simec and GV do Brasil were notified of the arbitration procedure filed by SMS Concast at the International Court of Arbitration (ICC),
which demands the payment of USD $ 1.4 million plus expenses, for additional costs incurred in the construction and assembly of the steelmaking
area of the Brazilian plant. On November 6, 2017, the companies of the Group replied to the demand and filed a counterclaim against SMS
Concast for the amount of USD $ 5 million, which GV do Brasil utilized on the equipment to work properly. On February 26, 2020 the arbitrators
sentenced our companies to individual and joint payments of various amounts and in different currencies. In March 2021, the matter was
settled through the payment of USD $450,0003.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">j.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">During the year 2018 Grupo
Simec and some of its subsidiaries have been audited by the tax authorities of Mexico with respect to fiscal years from 2013 to 2017.
The tax which the authority pretends to impose are non-existent taxes, which we have been litigating through various means including &ldquo;amparo&rdquo;,
lawsuits, resources of revocation in some cases and nullity lawsuit in others. As of December 31, 2018, the payment has not been enforceable
in any of the disputed matters. The amount of tax credits being appealed in court ascends to $ 5,880 million. During the 2020 and 2019
financial year, some of the Simec Group subsidiaries that have oversight acts affected tax payments and expenses through Remedial Agreements
signed between the companies and the Tax Administration Service (SAT) during the aforementioned years for an amount of $554.4 million
and $2,323.7 million. All lawsuits regarding the tax credits were settled, the amount was $5,880 million.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">k.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Related to Republic Steel&rsquo;s
audits of GST for the periods 2015-2016 and 2017-2018 made by the Canadian Revenue Agency (CRA), amounts of USD $4,178,517 plus interest
for the period 2015-2016 and USD $6,372,306 plus interest for the period 2017-2018 were determined by the CRA. The Company presented a
notice of objection for the 2015-2016 period on September 2018 and another for the 2017-2018 period on March 2021. As of March 19, 2021
all information was provided and we are expecting the final assessment.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">l.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">In connection with a sales
and use tax audit by the Ohio Department of Taxes covering the period from January 1, 2009 to December 31, 2012, an assessment of $ 2,452,028
(including interests of $ 394,138) against the Company was issued, on December 9, 2016. The Company does not agree with the evaluation
in its entirety and has filed a Reevaluation Petition on January 30, 2017 appealing the assessment to the Ohio Board of Tax Appeals. As
of May 27, 2020, no resolution has been obtained on this appeal. The Company also received a notification of appraisal at December 11,
2020, for $1,631,827 (including interest for $339,885, which covers the period from January 1st, 2014 to September 30, 2018, The Company
neither agreed with the appraisal in its whole, for the same reasons and it has presented an appeal before the Board of Tax Appeals of
Ohio. At March 2021, no resolution on any of these appeals have not been obtained.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">m.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Related to Republic Steel&rsquo;s
audits of GST for the periods 2015-2016 and 2017-2018 made by the Canadian Revenue Agency (CRA), Amounts of USD $4,178,517 plus interest
for the period 2015-2016 and USD $6,372,306 plus interest for the period 2017-2018 were determined by the CRA. The Company presented a
notice of objection for the 2015-2016 period on September 2018 and another for the 2017-2018 period on March 2021. As of march 19, 2021
all information was provided and we are expecting the final assessment.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt; text-indent: -21.25pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: 0pt">Due to the nature of this matter and the
uncertainty of the resolution on the appeal that is in the early stages, the Company has not recorded an expense in the fiscal year 2019
or 2018 that recognizes the evaluation or any estimated amount of liquidation.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>24.</B></FONT></TD><TD STYLE="padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Commitments</B></FONT></TD></TR></TABLE>
<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"></P>





<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">a.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">On May 1, 2018, the Company
signed a contract with ArcelorMittal S.A. in Brazil, for the acquisition of Cariacica and Itauna steels for rent, producing plants and
wire drawing equipment for the production of wires and derivatives.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: 0pt">The Cariacica unit
has the capacity to produce 600 thousand metric tons of liquid steel per year and 450 thousand metric tons of rolled steel products. This
plant has in 2020 and 2019 more than 800 and 500 employees, respectively, and can produce rod and light structural profiles. The factory
is located in the city of Cariacica, next to the city of Victoria, in the state of Esp&iacute;rito Santo on a land of more than 1,200,000
square meters.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: 0pt">The Itauna unit
has an installed capacity to produce 120,000 metric tons per year of steel laminate products and can manufacture light structural profiles
and rods. The plant is located in the city of Itauna in the state of Minas Gerais, less than 100 kilometers away from Belo Horizonte and
in 2020 and 2019 has114 and 94 employees. The factory was leased under a contract expiring in August 2020. After its expiration, the plant
was acquired.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">b.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">Republic leases certain equipment,
office space and computer equipment under non-cancelable operating leases. The leases expire at various dates through 2020. During the
years ended December 31, 2020, 2019 and 2018, rental expenses relating to operating leases amounted to USD$&nbsp;0.1 million, USD$ 0.7
million, and USD$&nbsp;0.5 million, respectively. Currently there are no additional obligations post-2020.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: TrebuchetMS">c.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">In January 2013, The Company
reached a contract with EnerNOC, which allows Republic to receive payments for reduction in the electric energy consumption during a term
declared by PJM Interconnection as an Emergency. The contract is for 5 years starting at January 31, 2013 and concluded atMay 31, 2018.
At that date, the Agreement was extended up to May 31, 2021.The Company recognized an income, for this contract in 2929 and 2019 for USD
$ 1.1 million and USD $ 1.8 million, respectively.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt TrebuchetMS; margin: 0 0 0 0.5in">&nbsp;</P>

<P STYLE="font: 10pt TrebuchetMS; margin: 0 13.85pt 0 56.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt TrebuchetMS; margin: 0 13.85pt 0 56.7pt; text-align: justify"></P>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">d.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">In January 2018, the Company
entered into a contract with the supplier ECOM, LTDA. for an amount of USD $ 6.3 million for the purchase of energy of 10,000 MWH per
month, for its subsidiary GV do Brasil Industria y Comercio de A&ccedil;o LTDA, starting the supply in 2019. All payments with monthly
maturity are made 6 days after the month end closing. The contract ended in February 2020.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>





<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">e.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">On February 22, 2018, the
contract was signed with Primental Technologies of Italy, United States of America and Mexico, for the construction of the Lamination
train and the supply of a new reheating furnace for the Mexicali plant, thereby increasing capacity manufacturing for the manufacture
of finished product from 17,500 to 22,500 tons per month. From January 2021, flat bars are being produced. As of today, some adjustments
are being made to start the production of rebar in May 2021, and light structures in June 2021. Naturally, the COVID pandemic delayed
significantly the process. USD $24 million from budget has already been spent. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">f.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">In order to maintain and
increase the continuity and quality of the electricity supply in all the Group&rsquo;s plants, the scheme change from Basic Supply (SSB) to
the Qualified Supply Service (SSC), with the provision of acquiring energy in the wholesale electricity market. With the implementation
of this project, which only requires the modernization of the set of equipment that records the consumption measurements of the electrical
substations of each plant, it seeks to achieve a more efficient, safe, clean and transparent electrical service and more competitive prices
than those current. The estimated cost of this project is USD $ 1 million 850 thousand dollars and is expected to culminate in the month
of November 2021.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt; text-indent: -21.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 35.45pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">g.</FONT></TD><TD STYLE="text-align: justify; padding-right: 13.85pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif">In the program execution
to remedy the breach of the requirement to keep placed between the investing public of at least 12% of the shares representing the Capital
Stock of our issuer, presented to the Market Surveillance Directorate of the Bolsa Mexicana de Valores, S.A. de C.V., on August 27, 2019,
the placing of sufficient shares on the markets to exceed that minimum percentage of shareholding is in process.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: bold 10pt Trebuchet MS, Times, Serif; margin: 8.85pt 0 0 35.45pt; text-align: justify; text-indent: -21.25pt"><FONT STYLE="text-decoration: none">25.
Subsequent events</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">Our company actively conducts ongoing
reviews of our commercial practices in Mexico and other countries to avoid, as much as possible, the imposition of tariff rates on our
products. On January 16, 2020, a preliminary tariff of 6.75% was imposed on our corrugated rod exports to the United States of America.
After the review from their Department of Commerce (DOC), the tariff was reduced to 1.46%. after the review from the Department of Commerce
(DOC), the Company did not participate in the period of November 1, 2018 to October 31, 2019, Therefore, it is subject to the dumping
rate set in November 2021 for most Mexican companies.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"><B>Risks Related to Global Economic
Conditions</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"><B>The outbreak of COVID-19 and disruptions
in the steel industry have had, and are expected to continue to have, an adverse effect on our results of operations, financial condition
and cash flows.</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">The ongoing global pandemic resulting
from the spread of COVID-19 has had a significant effect on economies, businesses and individuals around the world. Efforts by governments
around the world, including in the U.S. and Mexico, to contain COVID-19 have involved, among other things, border closings and other significant
travel restrictions; mandatory stay-at-home and work-from-home orders; mandatory business closures; public gathering limitations; and
prolonged quarantines. These efforts and other governmental, business and individual responses to the COVID-19 pandemic have led to significant
disruptions to commerce, supply chains, credit losses, lower consumer demand for goods and services and general uncertainty regarding
the near-term and long-term effects of COVID-19 on the domestic and international economy and on public health. Global steel production
has been and will continue to be affected by volatility in the market due to the ongoing COVID-19 pandemic and uncertainty remains around
the extent and duration of the pandemic, the emergence of new and more contagious variants of the virus and the effectiveness of vaccine
programs. We expect steel consumption in the automotive and construction industries to be lower due to delays and reduced demand for steel
products in North</P>


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<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">America and globally. These developments
and other consequences of the COVID-19 outbreak have and could continue to materially adversely affect our results of operations, financial
condition and cash flows.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">On March 31, 2020, the Mexican Ministry
of Health published an Administrative Ruling setting out certain &ldquo;Essential Activities&rdquo; that may continue to operate during
the national state of sanitary emergency. In accordance with the Administrative Ruling and the Ministry of Health&rsquo;s Technical Guidelines
issued on April 6, 2020, we have determined that our business qualifieds within the defined &ldquo;Essential Activity&rdquo; list. Similarly,
the U.S. Department of Homeland Security guidance has identified our business as a critical infrastructure industry, essential to the
economic prosperity, security and continuity of the United States. While restrictions continue to relax, we cannot predict the impact
of future government measures on our business during the course of the ongoing pandemic. However, Although we continued to operate during
2020, we have experienced, and are likely to continue to experience, significant reductions in demand and supply chain disruption. For
example, the automotive industry, which is one of our significant end markets, has been experiencing a significant amount of disruption
at a time of declining demand, resulting in a decline in profitability. We also may experience disruptions to our operations resulting
from changes in government policy or guidance, including restrictions put in place to reduce the rate of infections and hospitalizations;
quarantines of employees, customers and suppliers in areas affected by the COVID-19 outbreak; and closures of businesses or manufacturing
facilities that are critical to our business or our supply chain.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">The ongoing COVID-19 pandemic could
also adversely affect our liquidity and ability to raise additional capital. Uncertainty regarding the duration of the COVID-19 pandemic
and disruptions to the steel industry may, for example, adversely affect our ability to raise additional capital, or require additional
capital, or require additional reductions in capital expenditures that are otherwise needed, to support working capital or continuation
of our growth strategy. Additionally, government stimulus programs may not be available to us, our customers or our suppliers, or may
prove to be ineffective. If we are unable to access additional capital at the levels we require, or the cost of credit is greater than
expected, it could materially adversely affect our operating results.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">The ongoing COVID-19 pandemic could
negatively affect our internal controls over financial reporting as a portion of our workforce is continues to be required to work from
home and, therefore, new processes, procedures, and controls could be required to respond to changes in our business environment.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">We may be susceptible to increased litigation
related to, among other things, the financial effects of the COVID-19 pandemic on our business, our ability to meet contractual obligations
due to the COVID-19 pandemic, employment practices or policies adopted during the health crisis, or litigation related to individuals
contracting COVID-19 as result of alleged exposures on Company premises.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">In addition, the COVID-19 outbreak has
continues to significantly increased economic and demand uncertainty. The current outbreak and continued spread of COVID-19 and the emergence
of new and more contagious variants could cause a global recession, which would have a further material adverse effect on our results
of operations, financial condition and cash flows. Global activity levels started to improve during the second half of 2020; however,
the full extent to which the COVID-19 outbreak will affect our operations, and the steel industry generally, remains highly uncertain,
differs from country to country and will ultimately depend on future developments which cannot be predicted at this time, including, but
not limited to, the duration and scope of the restrictions put in place in different locations to reduce the rate of infections and hospitalizations,
the development and spread of variants of COVID-19 and the effectiveness of vaccines as new variants of COVID-19 appear and spread the
duration, severity, speed and scope of the outbreak, levels of unemployment, the length of time required for demand to return and normal
economic and operating conditions to resume. While some restrictions were lifted in the second and third quarters of 2020, new restrictions
were implemented in the fourth quarter of 2020 due to second waves and are expected to continue or to be implemented in the first part
of 2021 and it is currently impossible to We cannot predict whether restrictions will be further relaxed, reinstated or made more stringent.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">&nbsp;</P>


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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 14.2pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>26.</B></FONT></TD><TD STYLE="padding-right: 13.9pt"><FONT STYLE="font-family: Trebuchet MS, Times, Serif"><B>Consolidated financial statements issuance</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 18.2pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">These consolidated
financial statements have been issued on May 14, 2021 by Ing. Rufino Vigil Gonzalez and C.P. Mario Moreno Cortez, General Director and
Financial Coordinator of Grupo Simec, S.A.B. de C.V., for the approval of the Audit Committee and, where appropriate, by the Board of
Director.</P>

<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>



<P STYLE="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&nbsp;</P>

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<DOCUMENT>
<TYPE>EX-8.1
<SEQUENCE>2
<FILENAME>e12269ex8-1.htm
<DESCRIPTION>LIST OF SUBSIDIARIES
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Exhibit 8.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>List of Subsidiaries</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 70%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 0.5pt solid"><B>Name of Subsidiary</B></P></TD>
    <TD STYLE="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 0.5pt solid"><B>Country of Incorporation</B></P></TD>
    <TD STYLE="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 0.5pt solid"><B>Ownership Interest
    (%)</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Simec International, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Undershaft Investments, N.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Cura&ccedil;ao</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Pacific Steel, Inc.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">United States</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">SimRep Corporation and subsidiaries (Republic)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">United States</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.41%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Compa&ntilde;&iacute;a Sider&uacute;rgica del Pac&iacute;fico, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Coordinadora de Servicios Sider&uacute;rgicos de Calidad, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Industrias del Acero y del Alambre, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Procesadora Mexicali, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Servicios Simec, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Sistemas de Transporte de Baja California, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Operadora de Metales, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Operadora de Servicios Sider&uacute;rgicos de Tlaxcala, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Administradora de Servicios Sider&uacute;rgicos de Tlaxcala, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Operadora de Servicios de la Industria Sider&uacute;rgica ICH, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Arrendadora Simec, S.A. de C.V. (in liquidation)</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Compa&ntilde;&iacute;a Sider&uacute;rgica de Guadalajara, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">CSG Comercial, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.95%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Corporaci&oacute;n Aceros DM, S.A. de C.V. and subsidiaries</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Corporaci&oacute;n ASL, S.A. de C.V. </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Simec International 6, S. A. de C. V. </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Simec International 7, S. A. de C. V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Simec International 9, S.A.P.I. de C. V. </FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Simec Acero, S. A. de C. V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Simec USA, Corp.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">United States</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Pacific Steel Projects, Inc.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">United States</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Simec Steel, Inc.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">United States</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Corporativos G&amp;DL, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">GV do Brasil Industria e Comercio de A&ccedil;o LTDA.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Brazil</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Orge, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">99.99%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Sider&uacute;rgica del Occidente y Pac&iacute;fico, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">RRLC, S.A.P.I. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">95.10%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Grupo Chant, S.A.P.I. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">97.61%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Aceros Especiales Simec Tlaxcala, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Gases Industr&iacute;ales de Tlaxcala, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">GSIM de Occidente, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Fundiciones de Acero Estructural, S.A. de C.V.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Sider&uacute;rgicos Noroeste, S.A. de C.V.&#9;</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt">&nbsp;<FONT STYLE="font-size: 10pt">Companhia Sider&uacute;rgica do Espirito Santo, S.A.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Brazil</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-size: 10pt">&nbsp;Simec Sider&uacute;rgico, S.A. de C.V.&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Mexico</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">100.00%</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>




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<TYPE>EX-12.1
<SEQUENCE>3
<FILENAME>e12269ex12-1.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Exhibit 12.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 8.4pt 114.3pt 0 113.2pt; text-align: center"><B>Annual Certifications</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 5.95pt 114.3pt 0 113.5pt; text-align: center"><B>Pursuant to Section 302 of
the Sarbanes-Oxley Act of 2002</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 5.6pt 0 0 17.55pt">I, Mario Moreno Cortez, certify that:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">1.</FONT><FONT STYLE="font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">I have reviewed this annual report on Form 20-F of Grupo Simec, S.A.B. de C.V.;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 6.3pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">2.</FONT><FONT STYLE="font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit
to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 6.1pt 0 5pt; text-align: justify; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">3.</FONT><FONT STYLE="font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Based on my knowledge, the financial statements, and other financial information included in this
report, fairly present in all material respects the financial condition, results of operations and cash flows of the company as of, and
for, the periods presented in this report;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 25.3pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">4.</FONT><FONT STYLE="font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">The company's other certifying officer and I are responsible for establishing and maintaining disclosure
controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined
in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the company and have:</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 20.75pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(a)</FONT><FONT STYLE="font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Designed such disclosure controls and procedures, or caused such disclosure controls and procedures
to be designed under our supervision, to ensure that material information relating to the company, including its consolidated subsidiaries,
is made known to us by others within those entities, particularly during the period in which this report is being prepared;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 9.7pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(b)</FONT><FONT STYLE="font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Designed such internal control over financial reporting, or caused such internal control over financial
reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 6.5pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(c)</FONT><FONT STYLE="font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Evaluated the effectiveness of the company's disclosure controls and procedures and presented in
this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by
this report based on such evaluation; and</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 19.45pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(d)</FONT><FONT STYLE="font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Disclosed in this report any change in the company's internal control over financial reporting that
occurred during the period covered by the annual report that has materially affected, or is reasonably likely to materially affect, the
company's internal control over financial reporting; and</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 8.55pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">5.</FONT><FONT STYLE="font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">The company's other certifying officer and I have disclosed, based on our most recent evaluation
of internal control over financial reporting, to the company's auditors and the audit committee of the company's board of directors (or
persons performing the equivalent functions):</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 9.9pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(a)</FONT><FONT STYLE="font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">All significant deficiencies and material weaknesses in the design or operation of internal control
over financial reporting which are reasonably likely to adversely affect the company's ability to record, process, summarize and report
financial information; and</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 8pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(b)</FONT><FONT STYLE="font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Any fraud, whether or not material, that involves management or other employees who have a significant
role in the company's internal control over financial reporting.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0 5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0 5pt">Dated: May 24, 2021</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 100.95pt 0 113.5pt; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 3%"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 10pt">/s/ Mario Moreno Cortez</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.05in">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05in">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05in"><FONT STYLE="font-size: 10pt">Mario Moreno Cortez</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Finance Coordinator</I></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>&nbsp;</B></P>


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<DOCUMENT>
<TYPE>EX-12.2
<SEQUENCE>4
<FILENAME>e12269ex12-2.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Exhibit 12.2</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3.9pt 114.3pt 0 113.2pt; text-align: center"><B>Annual Certifications</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 114.3pt 0 113.5pt; text-align: center"><B>Pursuant to Section 302 of the
Sarbanes-Oxley Act of 2002</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 5.75pt 0 0 17.55pt">I, Rufino Vigil Gonz&aacute;lez, certify that:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 5.9pt 0 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">1.</FONT><FONT STYLE="font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">I have reviewed this annual report on Form 20-F of Grupo Simec, S.A.B. de C.V.;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 6.3pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">2.</FONT><FONT STYLE="font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit
to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 6.1pt 0 5pt; text-align: justify; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">3.</FONT><FONT STYLE="font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Based on my knowledge, the financial statements, and other financial information included in this
report, fairly present in all material respects the financial condition, results of operations and cash flows of the company as of, and
for, the periods presented in this report;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 25.3pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">4.</FONT><FONT STYLE="font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">The company's other certifying officer and I are responsible for establishing and maintaining disclosure
controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined
in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the company and have:</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 20.75pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(a)</FONT><FONT STYLE="font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Designed such disclosure controls and procedures, or caused such disclosure controls and procedures
to be designed under our supervision, to ensure that material information relating to the company, including its consolidated subsidiaries,
is made known to us by others within those entities, particularly during the period in which this report is being prepared;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 9.7pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(b)</FONT><FONT STYLE="font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Designed such internal control over financial reporting, or caused such internal control over financial
reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 5.9pt 6.5pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(c)</FONT><FONT STYLE="font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Evaluated the effectiveness of the company's disclosure controls and procedures and presented in
this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by
this report based on such evaluation; and</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 19.45pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(d)</FONT><FONT STYLE="font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Disclosed in this report any change in the company's internal control over financial reporting that
occurred during the period covered by the annual report that has materially affected, or is reasonably likely to materially affect, the
company's internal control over financial reporting; and</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 8.55pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">5.</FONT><FONT STYLE="font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">The company's other certifying officer and I have disclosed, based on our most recent evaluation
of internal control over financial reporting, to the company's auditors and the audit committee of the company's board of directors (or
persons performing the equivalent functions):</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 9.9pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(a)</FONT><FONT STYLE="font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">All significant deficiencies and material weaknesses in the design or operation of internal control
over financial reporting which are reasonably likely to adversely affect the company's ability to record, process, summarize and report
financial information; and</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 8pt 0 5pt; text-indent: 12.6pt"><FONT STYLE="font-size: 10pt">(b)</FONT><FONT STYLE="font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-size: 10pt">Any fraud, whether or not material, that involves management or other employees who have a significant
role in the company's internal control over financial reporting.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0 5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0 5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0 5pt">Dated: May 24, 2021</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0.2pt 0 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 3%"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 10pt">/s/ Rufino Vigil Gonz&aacute;lez</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.05in">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05in">&nbsp;</TD>
    <TD STYLE="padding-top: 0.05in"><FONT STYLE="font-size: 10pt">Rufino Vigil Gonz&aacute;lez</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Chief Executive Officer</I></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>&nbsp;</B></P>





<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>&nbsp;</B></P>


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<DOCUMENT>
<TYPE>EX-13.1
<SEQUENCE>5
<FILENAME>e12269ex13-1.htm
<DESCRIPTION>CERTIFICATIONS
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Exhibit 13.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 114.3pt 0 113.2pt; text-align: center"><B>Annual Certifications</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.25pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 114.3pt 0 113.5pt; text-align: center"><B>Pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002</B></P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0.45pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 6.15pt 0 5pt; text-indent: 12.6pt">Pursuant to section 906 of the Sarbanes-Oxley
Act of 2002 (subsections (a) and (b) of Section 1350, Chapter 63 of Title 18, United States Code), each of the undersigned officers of
Grupo Simec, S.A.B. de C.V. (the &quot;Company&quot;), does hereby certify, to such officer's knowledge, that:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.2pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 11.15pt 0 5pt; text-indent: 12.45pt">The Annual Report on Form 20-F for
the year ended December 31, 2020 of the Company, as filed with the Securities and Exchange Commission on May 24, 2021, fully complies
with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, and the information contained in the Form 20-F
fairly presents, in all material respects, the financial condition and results of operations of the Company.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.2pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5pt">Dated: May 24, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-top: 0.7pt"><FONT STYLE="font-size: 10pt">/s/ Rufino Vigil Gonz&aacute;lez</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; padding-top: 0.7pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 50%; border-top: black 1pt solid; padding-top: 0.7pt"><FONT STYLE="font-size: 10pt">Rufino Vigil Gonz&aacute;lez</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Chief Executive Officer</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">/s/ Mario Moreno Cortez</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 0.7pt">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; padding-top: 0.7pt"><FONT STYLE="font-size: 10pt">Mario Moreno Cortez</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><I>Finance Coordinator</I></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>&nbsp;</I></P>





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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-15.1
<SEQUENCE>6
<FILENAME>e12269ex15-1.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Exhibit 15.1</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Consent of Independent Registered Public Accounting Firm</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The Board of Directors of Grupo Simec, S.A.B. de C.V.:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">We consent to the use of our report dated May 14, 2021 with respect to
the consolidated statements of financial position as of December 31, 2020 and 2019 and the related consolidated statements of comprehensive
income (loss), changes in stockholders' equity, and cash flows, for each of the years in the three-year period ended December 31, 2020,
and the related notes, for Grupo Simec, S.A.B. de C.V. and its subsidiaries and to the reference to our firm in this annual report on
Form 20-F.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Marcelo de los Santos y C&iacute;a., S.C.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Member of Moore Global Network Limited</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>/s/ Marcelo de los Santos Anaya</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Marcelo de los Santos Anaya</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Date: May 24, 2021</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&nbsp;</P>

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<DOCUMENT>
<TYPE>EX-101.INS
<SEQUENCE>7
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IFRS also includes all current International&#13;Accounting Standards (IAS), in force, as well as all related interpretations issued by the IFRS Interpretations Committee (IFRIC), including&#13;those issued previously by the Standing Interpretations Committee. The company applied the effective IFRS as of December 31, 2020.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 0.5in"&gt;International Financial Reporting Standards, not in force&#13;yet.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 28.35pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;Following are the amendments that could&#13;have an effect on Simec financial information, which were issued by the IASB (International Accounting Standards Board) but are not yet&#13;effective as of the date of these financial statements.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;Amendments applicable as of 2021:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;In August 2020, the IASB issued a document&#13;entitled &amp;#8220;Reform of the Interest Rate Benchmark - Phase 2, which modify IFRS 4.- Insurance Contracts, IFRS 7.- Financial Instruments:&#13;Disclosures, IFRS 9.- Financial Instruments, IFRS 16.-&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;Leases and IAS 39.- Financial Instruments:&#13;Recognition and Measurement. Amendments for Phase 2 introduce matters that could affect financial information during the reform of a benchmark&#13;interest rate, including the effects of changes in contractual cash flows or hedging relationships arising from the replacement of a benchmark&#13;interest rate with an alternative interest rate. The Phase 2 amendment objectives are:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#8226; Assist companies in applying Standards&#13;when changes are made to contractual cash flows or hedging relationships because of the interest benchmark rate reform; and&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#8226; Providing useful information to&#13;users of financial statements.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;Amendments applicable as of 2022:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;In May 2020, the following amendments&#13;were issued:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;Reference to the conceptual framework&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;IFRS 3.- Business Combinations, the amendments&#13;correspond only to references to the conceptual framework.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;Onerous contracts: Cost of fulfilling&#13;a contract.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;IAS 37.- Provisions, Contingent Liabilities&#13;and Contingent Assets; this standard defines an onerous contract in which the unavoidable costs of meeting the obligations under the contract&#13;exceed the economic benefits expected to be received under it. The amendments clarify that for the purpose of assessing whether a contract&#13;is onerous, the cost of fulfilling the contract includes both the incremental costs of fulfilling that contract and an allocation of other&#13;costs that relate directly to fulfilling contracts.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;Property, plant and equipment: Revenues&#13;from the use previously foreseen&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;IFRS 16.- Property, plant and equipment,&#13;this amendment prohibits an entity from deducting from the cost of property, plant and equipment amounts received from selling items produced&#13;while the company is preparing the asset for its intended use. Instead, a company will recognize such sales proceeds and related cost&#13;in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;Also in May 2020, annual improvements&#13;to IFRS Standards 2018-2020 were issued, effective January 1, 2022:.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;IFRS 1 First-time Adoption of International&#13;Financial Reporting Standards&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;Purpose of improvement:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;Some options are established for the application&#13;of the Standards to Subsidiaries as a first-time adopter of IFRS&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;IFRS 9 Financial Instruments.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;Purpose of improvement:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;This IFRS establishes that a substantial&#13;modification of the current conditions of an existing financial liability or part thereof shall be accounted for as a cancellation of&#13;the original financial liability and the recognition of a new financial liability.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;This amendment establishes that the conditions&#13;will be substantially different if the discounted present value of the cash flows under the new terms, including any fees paid net of&#13;any fees received and discounted using the original effective interest rate, is at least 10% different from the discounted present value&#13;of the remaining cash flows of the original financial liability&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;Amendments applicable as of 2023:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;In January 2020, the IASB issued an amendment&#13;to IAS 1.- Presentation of Financial Statements, which clarifies that in order to reclassify a current liability as a non-current liability,&#13;the requirement for an entity to have the right to defer settlement of the liability for at least 12 months after the reporting period.&#13;At the effective date of this amendment, July 2020, it was deferred until January 1, 2023.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify"&gt;Simec is evaluating the impact that these&#13;amendments could have on its financial statements.&lt;/p&gt;</simecb:DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory>
    <ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 14.2pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;4.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 12.7pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Basis of preparation and&#13;presentation of the consolidated financial statements&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;The consolidated financial statements&#13;have been prepared in accordance with IFRS as discussed in Note 3, based on historical costs. Historical cost is generally based on the&#13;fair value of the consideration given in exchange for assets.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Consolidation basis &lt;/i&gt;&lt;/b&gt;&amp;#8211;&#13;The consolidated financial statements include the financial statements of Grupo Simec, S.A.B. de C.V. and the entities controlled by the&#13;Company (its subsidiaries). Control is obtained when the company possesses the power to govern the financial and operative policies of&#13;an entity in order to obtain benefits from its activities. The results of subsidiaries acquired or sold during the year are included in&#13;the consolidated financial statements from the date of acquisition or up to the date of sale, as the case may be. Total comprehensive&#13;income (loss) of subsidiaries is attributed both to the Company and to the non-controlling interests even if the non-controlling interests&#13;have a deficit balance reflecting allocated losses.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;Within the consolidation process, adjustments&#13;are made to the financial statements of the subsidiaries to adapt their accounting policies so that they are aligned with those used by&#13;the Company. All significant intercompany transactions and balances between the consolidated companies are eliminated during consolidation.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;Changes in investments in subsidiaries&#13;of the Company that do not result in a loss of control are recorded as equity transactions. The book value of the company&amp;#8217;s non-controlling&#13;investments and shares is adjusted to reflect changes in the corresponding investments in subsidiaries. Any difference between the amount&#13;by which non-controlling shares are adjusted and the fair value of the consideration paid or received is recognized directly and is attributed&#13;to the owners of the company.&lt;/p&gt;&#13;&#13;&lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;When the company loses control of a&#13;subsidiary, the profit or loss in the provision is calculated as the difference between (i) the sum of the fair value of the consideration&#13;received and the fair value of any retained ownership interest and (ii) the prior book value of assets (including commercial credit) and&#13;liabilities of the subsidiary and any non-controlling participation. The amounts previously recognized in other comprehensive income items&#13;related to the subsidiary are recorded (that is, reclassified to profit or loss or transferred directly to retained earnings) in the same&#13;manner established for the case of the disposal of significant assets or liabilities. The fair value of any investment retained by the&#13;former subsidiary on the date of loss of control is regarded as the fair value for initial recognition in its subsequent accounting treatment,&#13;according to IAS 39, financial instruments: Recognition and valuation, or, where appropriate, the cost in the initial recognition of an&#13;investment in an associate or entity under joint control.&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;As of December 31, 2020, and 2019, the&#13;subsidiaries of Grupo Simec, S.A.B. de C.V. included in the consolidation are the following:&lt;/p&gt;&#13;&#13;&lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; vertical-align: bottom; padding-right: -5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Percentage of equity owned&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Subsidiaries established in Mexico:&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; vertical-align: bottom; padding-right: -5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; vertical-align: bottom; padding-right: -4.55pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; vertical-align: bottom; padding-right: -5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Compa&amp;#241;&amp;#237;a Sider&amp;#250;rgica de Guadalajara, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Arrendadora Simec, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Simec International, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Compa&amp;#241;&amp;#237;a Sider&amp;#250;rgica del Pacifico, S.A. de C.V. &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Coordinadora de Servicios Sider&amp;#250;rgicos de Calidad, S.A. de C.V. 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(10) (7)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;GS Steel B.V. (2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Liquidated&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Liquidated&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;(1)&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;Companies located in San Luis Potosi. For purposes of this report constitute the&#13;&amp;#8220;Grupo San&amp;#8221;.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Company established in Netherlands.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(3)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;ICH owns 0.59% of the shares&#13;in this company at December 31, 2020.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(4)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Companies established in&#13;the United States of America, except a subsidiary of SimRep which is established in Canada.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(5)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;SimRep as an individual company&#13;has no significant &amp;#9;operations or assets, except for its investment in Republic Steel. For purposes of this report, these companies&#13;are named &amp;#8220;Republic&amp;#8221;.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(6)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Company established in Cura&amp;#231;ao.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(7)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Companies established in&#13;Brazil.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(8)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Companies that have lost&#13;the entire capital stock, except Operadora de Metales, S.A. de C.V. and Corporativos G&amp;#38;DL, S.A. de C.V. which only have lost 2/3 of&#13;their capital stock.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(9)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Company incorporated in 2017.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(10)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Company incorporated in 2018.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&lt;b&gt;Summary of the main accounting policies&lt;/b&gt;&#13;&amp;#8211;The preparation of the consolidated financial statements requires the company&amp;#8217;s management make certain estimates and use certain&#13;assumptions to value some of the items in the financial statements and to make the disclosures required in the same. However, actual results&#13;may differ from these estimates. The Company&amp;#8217;s management, using its professional judgment, believes that the estimates made and&#13;assumptions used were adequate under the circumstances. The significant accounting policies of the Company are those mentioned below:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;a.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Conversion of foreign&#13;subsidiaries financial statements &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; The functional and reporting currency of the Company is the Mexican peso ($).&#13;The financial statements of foreign subsidiaries were translated to Mexican pesos in accordance with International Accounting Standard&#13;(IAS) 21, &lt;i&gt;The Effects of Changes in Foreign Exchange Rates&lt;/i&gt;. Under this standard, the first step to convert financial information&#13;from operations abroad is the determination of the functional currency. The functional currency is the currency of the primary economic&#13;environment of the foreign operation or, if different, the currency that mainly impacts its cash flows.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The U.S. dollar (US Dollar or USD$) was&#13;considered as the functional currency of all the U.S. subsidiaries and Brazilian real for subsidiaries established in Brazil; therefore,&#13;the financial statements of these subsidiaries abroad were converted to Mexican pesos applying:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The exchange rates at the&#13;balance sheet date, to all assets, liabilities and stockholder&amp;#180;s equity.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The historical exchange rate&#13;at revenues, costs and expenses.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The conversion differences are carried&#13;directly to the consolidated statements of comprehensive income as other comprehensive income under the caption translation effects of&#13;foreign subsidiaries.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Relevant exchange rates used in the conversion&#13;of the financial statements of foreign subsidiaries were as follows (Mexican pesos per one U.S. dollar):&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 56.7pt; width: 60%; border-collapse: collapse"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; width: 80%; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current exchange rate as of December 31, 2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; width: 20%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19.95&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current exchange rate as of December 31, 2019&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;18.87&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Average exchange rate for the year ended &lt;br /&gt;&#13;December 31, 2020 (*)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;21.49&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Average exchange rate for the year ended &lt;br /&gt;&#13;December 31, 2019 (*)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19.26&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current exchange rate as of May, 14, 2021&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;20.094&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 0.5in"&gt;(*)&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;Average exchange rate used to translate revenues, costs and expenses of the companies&#13;mentioned above.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;b.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Business combinations&#13;&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; Acquisitions of subsidiaries and businesses units are accounted for using the acquisition method. The consideration&#13;for each acquisition is valued at its fair value on the date of exchange of the transferred assets, liabilities incurred or assumed and&#13;capital instruments issued by the Company in exchange for control of the acquired. The costs related to the acquisition are recognized&#13;in the results when incurred.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;At the date of acquisition, the identifiable&#13;assets acquired and the liabilities assumed are recognized at their fair value, except:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax assets or liabilities&#13;and liabilities or assets related to employee benefit arrangements, which are recognized and measured in accordance with IAS 12, &lt;i&gt;Income&#13;Taxes,&lt;/i&gt; and IAS 19, &lt;i&gt;Employee Benefits,&lt;/i&gt; respectively.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Assets (or disposal groups)&#13;that are classified as held for sale in accordance with IFRS 5, &lt;i&gt;Non-&lt;/i&gt;current &lt;i&gt;Assets Held for Sale and Discontinued Operations,&lt;/i&gt;&#13;are measured in accordance with that Standard.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Any excess of the cost of acquisition&#13;for the Group&amp;#8217;s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the associated company&#13;recognized at the date of acquisition is recognized as goodwill. Goodwill is included in the carrying amount of the investment and is&#13;assessed for impairment annually. Any excess of the Group&amp;#8217;s interest in the net fair value of the assets, liabilities and contingent liabilities&#13;over the cost of acquisition, after the reassessment, is immediately recognized in profit and loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;When the consideration transferred by&#13;the Company in a business combination includes assets or liabilities resulting from a contingent consideration arrangement, the contingent&#13;consideration is measured at its acquisition-date fair value and later adjustments to the consideration are recognized against goodwill,&#13;providing that it has arisen from reliable information on the fair value at the acquisition date and occur during the &amp;#8216;measurement&#13;period&amp;#8217; (which cannot exceed one year from the acquisition date). All other subsequent adjustments are recognized in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The subsequent accounting for changes&#13;in the fair value of the contingent estimates that do not qualify as measurement period adjustments depends on how the contingent consideration&#13;is classified. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates. Contingencies classified&#13;as assets or liabilities are remeasured at subsequent reporting dates in accordance with IAS 37, &lt;i&gt;Provisions, Contingent Liabilities&#13;and Contingent Assets&lt;/i&gt;, as appropriate, with the corresponding gain or loss being recognized in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;When a business combination is achieved&#13;in stages, the Company&amp;#8217;s previously held equity interest in the acquiree are remeasured to fair value at the acquisition date (i.e.&#13;the date when the Company obtains control) and the resulting gain or loss, if any, is recognized in profit or loss. Amounts arising from&#13;interests in the acquiree prior to the acquisition date that have been previously recognized in other comprehensive income (loss) are&#13;reclassified to profit or loss where such treatment would be appropriate if that interest were disposed of.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;If the initial accounting for a business&#13;combination is incomplete by the end of the reporting period in which the combination occurs, the Company reports provisional amounts&#13;for the items for which the accounting is incomplete. Those provisional amounts are adjusted during the measurement period, or additional&#13;assets or liabilities are recognized, to reflect new information obtained about facts and circumstances that existed at the acquisition&#13;date that, if known, would have affected the amounts recognized at that date.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;c.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Cash and cash equivalents&#13;and temporary investments &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; Cash consists of deposits in bank accounts that do not generate interest. Cash equivalents&#13;consists in temporary investments referred to as short-term fixed income investments whose original maturity is less than three months.&#13;These investments are reported at cost plus accumulated interest. The value so determined approximates their fair value.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Temporary investments in equity instruments&#13;are measured at the fair value prevailing at the date of the financial statements. Subsequent changes in the fair value are recognized&#13;in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;d.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Allowances for doubtful&#13;accounts&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &amp;#8211;&lt;/i&gt; The Companies recognize an estimation for expected credit loss, based on the historical experience of&#13;credit losses in their accounts receivable, current conditions and reasonable and sustainable forecasts of the different quantifiable&#13;future events that could affect the amount of future cash flows for recovering accounts receivable. The determination of the estimate&#13;is aligned with the criteria established in IFRS 9, &amp;#8220;Financial instruments&amp;#8221;.&amp;#9;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;e.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Inventories and cost&#13;of sales &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; Inventories are stated at the lower of cost or net realizable value. The cost allocation formula used&#13;is the average cost. The cost includes acquisition costs of materials, labor and overhead costs related to manufacturing, based on normal&#13;activity levels. The net realizable value represents the estimated selling price for inventories less all estimated costs of completion&#13;and other necessary to make the sale.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The Company classifies raw material&#13;inventory in the Consolidated Statements of Financial Position based on its expected consumption period, presenting as long-term inventories&#13;those which in accordance with historical data and production trends will not be consumed in the short-term (one year).&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The Company classifies as long-term inventory&#13;certain parts and rollers that, according to historical data and trends, showing that such inventories will not be consumed in the short-term.&#13;The Company utilizes coke, a form of coal, as a raw material input to fuel its blast furnace which has been inactive in Lorain, Ohio USA&#13;plant (see Note 9). The Company has 136,541 metric tons (MT) of coke inventory valued at 953 million Mexican pesos (average of USD$ 350/MT)&#13;on hand at December 31, 2020 and 136,541 MT of coke inventory valued at 747 million Mexican pesos (average of USD$ 290/MT) on hand at&#13;December 31, 2019 that is classified as long-term in the accompanying Consolidated Statements of Financial Position.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The Company follows the practice of&#13;providing a reserve for slow-moving inventory, considering the total of products and raw materials (including coke) with a turnover above&#13;one year, which is recorded in the statement of financial position and against account is the cost of sales.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The cost of sales of the Company includes&#13;inventory costs, outbound freight charges, purchasing and receiving costs, inspection costs, and warehousing costs in cost of goods sold.&#13;Vendor payment incentives are recorded as a reduction to cost of goods sold.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;f.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Property&lt;/i&gt;, &lt;i&gt;plant&#13;and equipment &amp;#8211;&lt;/i&gt;&lt;/b&gt; Property, plant and equipment are &lt;b&gt;r&lt;/b&gt;ecorded at acquisition cost less any recognized impairment loss.&#13;Cost includes all expenses related to acquisition and installation and, for qualifying assets, borrowing costs (interest) capitalized&#13;in accordance with the Company&amp;#8217;s accounting policy. Depreciation is recognized so as to write off the cost of assets (other than&#13;land and properties under construction) less their residual values over their useful lives, using the straight-line method, and commences&#13;when the assets are ready for their intended use. The estimated useful lives, residual values and depreciation method are reviewed at&#13;the end of each reporting period, with the effect of any change in estimates accounted for on a prospective basis.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;An item of property, plant and equipment&#13;is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain&#13;or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the&#13;sales proceeds and the carrying amount of the asset and is recognized in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The initial estimated useful lives of&#13;the Company&amp;#8217;s main assets are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" align="center" style="font: 10pt Times New Roman, Times, Serif; width: 75%"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 72%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 28%; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Years&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Buildings&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;10 to 65&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Machinery and equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5 to 40&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Transportation equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Furniture, chattels and computer equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3 to 10&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Repair and maintenance costs that significantly&#13;increase productive capacity or extend the useful lives of existing plant and equipment are capitalized. Supplies, comprising of spare&#13;parts and consumables for internal use are classified under property, plant and equipment and expensed as incurred in the manufacturing&#13;process. All other repair and maintenance costs are expensed as incurred. Capital expenditures for projects that cannot be put into use&#13;immediately are included in constructions and machinery in-progress. When constructions and machinery in-progress are completed, they&#13;are transferred to depreciable assets.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;g.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Leases&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &amp;#8211;&#13;&lt;/i&gt;IFRS 16 &amp;#8220;Leases&amp;#8221; became effective as of 1 January 2019. These provisions consist of recognizing an asset for the right&#13;to use the underlying asset and a liability for the lease thereof on the start date of the lease. The right-of-use asset is valued at&#13;acquisition cost less accumulated depreciation and, where appropriate, impairment losses; the Lease Liability is valued at the present&#13;value of future lease payments to be made and any other payment for the right to use the underlying asset in the lease term that has not&#13;been made at the start date of the lease. The company applied the exception established in paragraph 5 of IFRS 16, where the lease agreements&#13;signed are short-term and there is no reasonable certainty that they would be extended after their expiration.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;h.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Costs for loans&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#13;&amp;#8211;&lt;/i&gt; Costs for loans directly attributable to the acquisition, construction or production of qualifying assets, which are assets&#13;that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets,&#13;until such time as the assets are ready for their intended use or sale.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Investment income earned on the temporary&#13;investment of specific loans pending their expenditure on qualifying assets is deducted from the costs for loans eligible for capitalization.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;All other costs for loans are recognized&#13;in profit or loss in the period in which they are incurred.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;i.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Intangible assets &amp;#8211;&#13;&lt;/i&gt;&lt;/b&gt;Intangible assets with definite useful lives that are acquired separately are carried at cost, less accumulated amortization and&#13;accumulated impairment losses. Amortization is recognized on a straight-line basis over their estimated useful lives. The estimated useful&#13;life and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted&#13;for, on a prospective basis. Intangible assets with indefinite useful lives that are acquired separately are carried at cost less accumulated&#13;impairment losses.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Expenditure on research activities is&#13;recognized as an expense in the period in which it is incurred.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;An internally-generated intangible asset&#13;arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the following have&#13;been demonstrated:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The technical feasibility&#13;of completing the intangible asset so that it will be available for use or sale;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The intention to complete&#13;the intangible asset and use or sell it;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The ability to use or sell&#13;the intangible asset;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;How the intangible asset&#13;will generate probable future economic benefits;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The availability of adequate&#13;technical, financial and other resources to complete the development and to use or sell the intangible asset; and&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The ability to measure reliably&#13;the expenditure attributable to the intangible asset during its development.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The amount initially recognized for internally-generated&#13;intangible assets is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria&#13;listed above. Where no internally-generated intangible asset can be recognized, development expenditure is recognized in profit or loss&#13;in the period in which it is incurred. Subsequent to initial recognition, internally-generated intangible assets are reported at cost&#13;less accumulated amortization and accumulated impairment losses, on the same basis as intangible assets that are acquired separately.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Intangible assets acquired in a business&#13;combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition date (which is regarded&#13;as their cost). Subsequent to initial recognition, intangible assets acquired in a business combination are reported at cost less accumulated&#13;amortization and accumulated impairment losses, on the same basis as intangible assets that are acquired separately.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;An intangible asset is derecognized on&#13;disposal, or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition of an intangible&#13;asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognized in profit or&#13;loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;j.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Goodwill &amp;#8211; &lt;/i&gt;&lt;/b&gt;Goodwill&#13;arising from a business combination is carried as an asset at cost as established at the date of acquisition of the control of the business&#13;less accumulated impairment losses, if any. For the purposes of impairment testing, goodwill is allocated to each of the Company&amp;#8217;s&#13;cash-generating units that would be expected to benefit from the synergies of the combination. A cash-generating unit to which goodwill&#13;has been allocated is tested for impairment annually, or more frequently when there is indication that the unit may be impaired. If the&#13;recoverable amount of the cash-generating unit is less than its carrying amount, the impairment loss is allocated first to reduce the&#13;carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro rata based on the carrying amount of&#13;each asset in the unit. An impairment loss recognized for goodwill is not reversed in subsequent periods. On disposal of the relevant&#13;cash-generating unit, the attributable amount of goodwill is included in the determination of the profit or loss on disposal.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;k.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Impairment of tangible&#13;and intangible assets other than goodwill &amp;#8211; &lt;/i&gt;&lt;/b&gt;At the end of each reporting period or more frequently when impairment potential&#13;identified, the Company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication&#13;that those assets have suffered an impairment loss. If any of such indication exists, the recoverable amount of the asset is estimated&#13;in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual&#13;asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Where a reasonable and consistent&#13;basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they are&#13;allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified. Intangible&#13;assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment at least annually, and whenever&#13;there is an indication that the asset may be impaired. Recoverable amount is the higher of fair value less costs to sell and value in&#13;use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that&#13;reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash&#13;flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than it&amp;#180;s&#13;carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&amp;#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;An impairment loss is recognized immediately&#13;in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation&#13;decrease. Where an impairment loss subsequently reverses, the carrying amount of the asset (or a cash-generating unit) is increased to&#13;the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would&#13;have been determined had no impairment loss been recognized for the asset (or cash-generating unit) in prior years. For purposes of allocation&#13;of goodwill when there is business combination will be distributed among each of the cash generating units of the acquiring entity, expected&#13;synergy benefits. A reversal of an impairment loss is recognized immediately in profit or loss and allocated to the assets of that unit,&#13;the carrying amount of an asset other than goodwill attributable to a reversal of an impairment loss of value shall not exceed the carrying&#13;amount that would have been obtained if had not recognized an impairment loss in value for the asset in prior periods. Unless the related&#13;asset is recognized at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The reversal of the impairment loss is&#13;recorded on profit and loss, unless the corresponding asset recognizes a restated amount, in which case the reversal of the impairment&#13;loss is treated as a restatement increase.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;l.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Provisions&lt;/i&gt;&lt;/b&gt;&#13;&amp;#8211; Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of a past event, it is&#13;probable that the Company will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.&#13;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The amount recognized as a&#13;provision is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into&#13;account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to&#13;settle the present obligation, it&amp;#180;s carrying amount is the present value of those cash flows.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;m.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Employee benefits &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt;&#13;The costs of direct benefits and defined benefit and defined contribution retirement plans are recognized as an expense when employees&#13;have rendered service entitling them to the right to receive those benefits.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The retirement benefit liability is&#13;determined based on the present value of the defined benefit obligation at the date of the statement of financial position. Any compensation&#13;included in the determination of the liability premiums corresponds to seniority premiums for retirement. Actuarial gains and losses are&#13;recognized on profit or loss for the year. The retirement benefit liability and the related net cost of the period are determined under&#13;the projected unit credit method based on projected salaries and certain assumptions determined by independent actuaries.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Liabilities for employee benefits recognized&#13;in the consolidated statement of financial position represent the present value of the defined benefit obligation.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Republic operates various employee benefit&#13;plans. The contributions to these benefit plans are either contractually determined by the terms of a collective bargaining agreement&#13;with the United Steelworkers or they are under the terms of a defined contribution plan. Accordingly, the company pays fixed contributions&#13;to separate entities and they are expensed in the period in which the employees rendered the services entitling them to the benefits.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;n.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Earnings per share&#13;&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; Income per share is calculated by dividing net income or loss related to the controlling interests, by the weighted&#13;average shares outstanding during each year presented.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;o.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Income taxes&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#13;&amp;#8211; &lt;/i&gt;Income taxes represents the sum of the tax currently payable and deferred taxes.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Current tax&lt;/i&gt;&lt;/b&gt;&#13;&amp;#8211; The Company incurs Income Tax (ISR) (See note 15) which is recorded in the result in the year in which it is determined. Determined&#13;ISR is based on fiscal earnings. Fiscal earning differs from the gain reported in the Consolidated Comprehensive Income Statement, due&#13;to taxable income or deductible expenses in other years and items which are never taxable or deductible. The tax liability for the Company&#13;is computed using statutory rates promulgated or substantially approved at the end of the period on report. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Deferred tax&lt;/i&gt;&lt;/b&gt;&#13;&amp;#8211;Deferred tax is recognized on differences between the carrying amounts of assets and liabilities in the financial statements and&#13;the corresponding tax basis using the liability method. Deferred tax liabilities are generally recognized for all taxable temporary differences,&#13;and deferred tax assets are generally recognized for all deductible temporary differences to the extent that it is probable that taxable&#13;profits will be available against which those deductible temporary differences can be utilized. Such assets and liabilities are not recognized&#13;if the temporary difference arises from goodwill or from the initial recognition (other than in a business combination) of other assets&#13;and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify"&gt;The carrying amount of deferred tax assets&#13;is reviewed at each balance sheet date and reduced by a valuation allowance to the extent that it is no longer probable that sufficient&#13;taxable earnings will be available to allow all or part of the asset to be recovered.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify"&gt;Deferred tax assets and liabilities are&#13;computed using the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based on&#13;tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date. The effects of changes in the statutory&#13;rates are accounted for in the period that includes the enactment date. The measurement of deferred tax liabilities and assets reflects&#13;the tax consequences that would follow from the manner in which the Company expects, at the reporting date, to recover or settle the carrying&#13;amount of its assets and liabilities.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify"&gt;Deferred tax assets and liabilities are&#13;offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to&#13;income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities on a net basis.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify"&gt;The Company follows the practice of recognizing&#13;the benefit from the amortization of acquired or generated tax losses in current earnings that are amortized.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Current and deferred&#13;tax for the period&lt;/i&gt;&lt;/b&gt; &amp;#8211; Current and deferred tax are recognized as an expense or income in periodic profit or loss, except&#13;when they relate to items that are recognized in other comprehensive income (loss) or directly in equity, in which case, the current and&#13;deferred tax are also recognized in other comprehensive income (loss) or directly in equity, respectively.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Interests on recoverable&#13;tax balances&lt;/i&gt;&lt;/b&gt; &amp;#8211; Interest on recoverable tax balances are presented in the consolidated statements of comprehensive income&#13;as interest income.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;p.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Foreign currencies&#13;&amp;#8211; &lt;/i&gt;&lt;/b&gt;In preparing the financial statements of each individual group entity, transactions in currencies other than the entity&amp;#8217;s&#13;functional currency (foreign currencies) are recognized at the rates of exchange prevailing at the dates of the transactions. At the end&#13;of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date. In the&#13;case of non-monetary items, which arise from the payment or collection of anticipated considerations, are recognized at the exchange rate&#13;in force of the date of the transaction. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Exchange differences are recognized in&#13;profit or loss in the period in which they arise except for:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Exchange differences on foreign&#13;currency borrowings relating to assets under construction for future productive use,&amp;#9; which are included in the cost of those assets&#13;and are recorded as an adjustment to interest costs on those foreign currency borrowings;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Exchange differences on transactions&#13;entered into in order to hedge certain foreign currency risks; and&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Exchange differences on monetary&#13;items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming&#13;part of the net investment in the foreign operation), which are recognized initially in other comprehensive income and reclassified from&#13;equity to profit or loss on sale of all or part of the net investment.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;q.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Financial instruments&#13;&amp;#8211; &lt;/i&gt;&lt;/b&gt;Financial assets and financial liabilities are recognized when a group entity becomes a part to the contractual provisions&#13;of the instrument.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Financial assets and financial liabilities&#13;are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets&#13;and financial liabilities are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate,&#13;on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair&#13;value through profit or loss are recognized immediately in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;r.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Financial assets &amp;#8211;&#13;&lt;/i&gt;&lt;/b&gt;Financial assets are classified into the following specified categories: &amp;#8220;financial assets at fair value through profit&#13;or loss&amp;#8221;, &amp;#8220;held-to-maturity investments&amp;#8221;, &amp;#8220;available-for-sale financial assets&amp;#8221; and &amp;#8220;loans and receivables&amp;#8221;.&#13;The classification depends on the nature and purpose of the financial assets and is determined at the time of initial recognition. All&#13;regular way purchases or sales of financial assets are recognized and derecognized on a trade date basis. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Regular way purchases or sales are purchases&#13;or sales of financial assets that require delivery of assets within the time frame established by regulation or convention in the marketplace.&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The effective interest method is a method&#13;of calculating the amortized cost of a debt instrument and of allocating interest income over the relevant period. The effective interest&#13;rate is the rate that exactly discounts estimated future cash receipts (including all fees and points paid or received that form an integral&#13;part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the debt instrument,&#13;or, (where appropriate), a shorter period, to the net carrying amount on initial recognition.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The Company does not have financial assets&#13;classified as &amp;#8220;available-for-sale financial assets&amp;#8221;.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Loans and receivables are non-derivative&#13;financial assets with fixed or determinable payments that are not quoted in an active market. Loans and accounts receivable are measured&#13;at amortized cost using the effective interest method, less any impairment.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Financial assets are assessed for indicators&#13;of impairment at the end of each reporting period. Financial assets are considered to be impaired when there is objective evidence that,&#13;&amp;#9;as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows&#13;of the investment have been affected.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Objective evidence of impairment could&#13;include:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Significant financial difficulty&#13;of the issuer or counterparty; &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Breach of contract, such&#13;as a default or delinquency in interest or principal payments; &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;It becoming probable that&#13;the borrower will enter bankruptcy or financial re-organization; or&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The disappearance of an active&#13;market for that financial asset because of financial difficulties.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;For certain categories of financial assets, such as trade receivables, assets&#13;that are assessed not to be impaired individually are, in addition, assessed for impairment on a collective basis. Objective evidence&#13;of impairment for a portfolio of receivables could include the Company&amp;#8217;s past experience of collecting payments, as well as observable&#13;changes in national or local economic conditions that correlate with default on receivables.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;For financial assets carried at amortized&#13;cost, the amount of the impairment loss recognized is the difference between the asset&amp;#8217;s carrying amount and the present value of&#13;estimated future cash flows, discounted at the financial asset&amp;#8217;s original effective interest rate.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;The carrying amount of the financial asset&#13;is reduced by the impairment loss directly for all financial assets with the exception of trade receivables, where the carrying amount&#13;is reduced through the use of an allowance account. When a trade receivable is considered uncollectible, it is written off against the&#13;allowance account. Subsequent recoveries of amounts previously written off are credited against the allowance account. Changes in the&#13;carrying amount of the allowance account are recognized in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;Except for equity instruments available for&#13;sale, if, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively to an event&#13;occurring after the impairment was recognized, the previously recognized impairment loss is reversed through profit or loss to the extent&#13;that the carrying amount of the investment at the date the impairment is reversed does not exceed what the amortized cost would have been&#13;had the impairment not been recognized.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;The Company recognizes a financial asset only&#13;when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the&#13;risks and rewards of ownership of the asset to another entity. If the Company neither transfers nor retains substantially all the risks&#13;and rewards of ownership and continues to control the transferred asset, the Company recognizes its retained interest in the asset and&#13;an associated liability for amounts it may have to pay. If the Company retains substantially all the risks and rewards of ownership of&#13;a transferred financial asset, the Company continues to recognize the financial asset and also recognizes a collateralized borrowing for&#13;the proceeds received.&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;On recognition totally a financial asset,&#13;the difference between the carrying amount of an asset and the sum of the consideration received and receivable and the cumulative gain&#13;or loss that had been recognized in other comprehensive income and accumulated in equity is recognized in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;When&#13;the financial asset is partially derecognized (when the Company retains the option to repurchase part of a transferred asset, or retains&#13;residual interest that does not result in the retention of substantial risks and rewards of ownership and the Company retains control),&#13;the Company will distribute the initial value of the financial asset between the part that continues to be recognized and the part that&#13;is no longer recognized based on the fair values &lt;/font&gt;&lt;font style="font-family: Arial, Helvetica, Sans-Serif"&gt;&amp;#8203;&amp;#8203;&lt;/font&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;of&#13;various parts as of the transfer date. The difference between the book value assigned to the part that is no longer recognized and the&#13;sum of the consideration received by such part; and any accumulated profit or loss assigned to it that has been recognized in other comprehensive&#13;income will be recognized in the consolidated income statement.&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.75pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;s.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Financial liabilities&#13;&amp;#8211; &lt;/i&gt;&lt;/b&gt;Debt and equity instruments issued by a group entity are classified as either financial liabilities or as equity in accordance&#13;with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Financial liabilities&#13;are classified as either financial liabilities &amp;#8220;at fair value through profit or loss&amp;#8221; or &amp;#8220;other financial liabilities&amp;#8221;.&#13;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Financial liability at fair value with&#13;changes through profit or loss is a financial liability classified as held for trading or it is designated as at fair value with changes&#13;through profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;A financial liability is classified as&#13;held for trading if:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;It has been acquired principally&#13;for the purpose of repurchasing it in the near term; &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;On initial recognition, it&#13;is part of a portfolio of identified financial instruments that the Company manages together and has a recent actual pattern of short-term&#13;profit-taking; or &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;It is a derivative that has&#13;not been designated as a hedging instrument and fulfils the condition to be effective.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;A financial liability other than a financial&#13;liability held for trading may be designated as at fair value through profit or loss upon initial recognition if:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Such designation eliminates&#13;or significantly reduces a measurement or recognition inconsistency that would otherwise arise; or&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 78pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The yield of a group of financial&#13;assets, financial liabilities or both, is administered and assessed based on its fair value, according to an investment strategy or risk&#13;management that the Company has documented and provided internal information over that group, based on its fair value; or&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The financial liability forms&#13;part of a group of financial assets or financial liabilities or both, which is managed and its performance is evaluated on a fair value&#13;basis, in accordance with the Company&amp;#8217;s documented risk management or investment strategy, and information about the grouping is&#13;provided internally on that basis; or&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;It forms part of a contract&#13;containing one or more embedded derivatives, and IAS 39, &lt;i&gt;Financial Instruments: Recognition and Measurement,&lt;/i&gt; permits the entire&#13;combined contract (asset or liability) to be designated as at fair value through profit or loss.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Financial liabilities at&#13;fair value through profit or loss are recorded at fair value, with any gains or losses arising on remeasurement recognized in profit or&#13;loss. The net gain or loss recognized in profit or loss incorporates any interest paid on the financial liability and is included in the&#13;&amp;#8216;other gains and losses&amp;#8217; line item in the consolidated statement of comprehensive income.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other financial liabilities&#13;including borrowings are subsequently measured at amortized cost using the effective interest method. The effective interest method is&#13;a method of calculating the amortized cost of a financial liability and of allocating interest expense over the relevant period. The effective&#13;interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial liability,&#13;or (where appropriate a shorter period), to the net carrying amount on initial recognition.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The Company derecognizes&#13;financial liabilities when, and only when, the Company&amp;#8217;s obligations are discharged, cancelled or expire. The difference between&#13;the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit or loss at&#13;that time. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;t.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Derivative financial&#13;instruments &amp;#8211; &lt;/i&gt;&lt;/b&gt;The Company sometimes uses derivative financial instruments for hedging risks associated with natural gas&#13;prices; this commodity is used for the production of goods, for which it conducted studies on historical consumption, future requirement&#13;and commitments acquired, thus diminishing its exposure to risks other than its normal operating risks.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;These derivatives are initially recognized&#13;at fair value at the date the derivative contracts are entered into and subsequently are remeasured to the fair value at the end of reporting&#13;period. The resulting gain or loss is recognized in profit or loss immediately unless the derivative is designated and effective as a&#13;hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;To mitigate the risks associated with&#13;changes in natural gas prices occurring naturally as a result of the supply and demand on international markets, the Company uses natural&#13;gas cash-flow exchange contracts or natural gas swaps to offset fluctuations in the price of natural gas, whereby the Company receives&#13;a floating price and pays a fixed price. Fluctuations in natural gas prices from volumes consumed are recognized as part of the Company&amp;#8217;s&#13;operating cost.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;At the inception of the hedge relationship,&#13;the Company documents the relationship between the hedging instrument and the hedged item, along with its risk management objectives and&#13;its strategy for undertaking various hedge transactions. Furthermore, at the inception of the hedge and on an ongoing basis, the Company&#13;documents whether the hedging instrument is highly effective in offsetting exposure to changes in fair values or cash flows of the hedged&#13;item attributable to the hedged risk.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The effective portion of changes in&#13;the fair value of derivatives that are designated and qualify as cash flow hedges is recognized in other comprehensive income and accumulated&#13;under the heading of &lt;i&gt;fair value of derivative financial instruments, &lt;/i&gt;net of the corresponding income taxes. The gain or loss relating&#13;to the ineffective portion of hedge instrument is recognized immediately in profit or loss, and is included in the cost of sales line&#13;item.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The Company periodically evaluates the&#13;changes in cash flows of the derivative instrument to analyze if the swaps are highly effective for mitigating the exposure to natural&#13;gas price fluctuations. A hedge instrument is considered to be highly effective when changes in its fair value or cash flows of the primary&#13;position are compensated on a regular or cumulatively basis, by changes in fair value or cash flows of the hedging instrument in a range&#13;between 80% and 125%.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Amounts previously recognized in other&#13;comprehensive income are reclassified to profit or loss in the periods when the hedged item is recognized in profit or loss, in the same&#13;line of the consolidated statement of comprehensive income as the recognized hedged item. However, when the hedged forecasted transaction&#13;results in the recognition of a non-financial asset or a non-financial liability, the gains and losses previously accumulated in equity&#13;are transferred from equity and included in the initial measurement of the cost of the non-financial asset or non-financial liability.&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Hedge accounting is discontinued when&#13;the Company revokes the hedging relationship, when the hedging instrument expires or is sold, terminated, or exerted, or when it no longer&#13;qualifies for hedge accounting. Any gain or loss accumulated from the hedge instrument that had been recognized in other comprehensive&#13;income and accumulated in equity at that time remains in equity until the forecast transaction is ultimately recognized in profit or loss.&#13;When a forecast transaction is no longer expected to occur, the gain or loss accumulated in equity is recognized immediately in profit&#13;or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;u.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Revenue from contracts&#13;with customers&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &amp;#8211;&lt;/i&gt; The income derived from contracts with customers is recognized at the moment in which the control&#13;of the goods or services is transferred to the client for an amount that reflects the consideration to which the company expect to have&#13;rights, in exchange for those goods and services.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The Company&amp;#8217;s revenues are mainly&#13;recognized at a point of time from sales to direct customers.The Company does not have any obligations to be fulfilled in the contracts,&#13;which are obligations to be fulfilled separately and in which a portion of the transaction price should be allocated, other than the delivery&#13;of products confirming to the specifications of a customer purchase order. When determining the transaction price for the sale of products,&#13;the Company would consider the possible effects of the variable consideration, the existence of important financing components, the consideration&#13;other than cash and the consideration payable to the client.&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Contract assets&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;An asset of the contract is the right&#13;to obtain a consideration in exchange for the goods or services transferred to the client when that right is conditioned by something&#13;other than the passage of time. If the Company fulfills an obligation by transferring goods or services to a customer before the customer&#13;pays the consideration or before collection is due, an asset derived from the contract is recognized for the conditional consideration&#13;that the Company is entitled to collect.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Accounts receivable&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;An account receivable represents the&#13;company&amp;#8217;s right to collect a consideration that is unconditional, that is, only the passage of time is required so that the payment of&#13;the consideration is payable.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Contract liabilities&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;A contract liability is the obligation&#13;of an entity to transfer goods or services to a customer from whom the entity has already received a consideration (advance from customers)&#13;or that consideration is already payable. If a customer pays a consideration, or the Company has an unconditional right to receive an&#13;amount as consideration before the Company transfers a good or service to the customer, the Company recognizes a contract liability when&#13;the payment is made or is due.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;v.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Financial information&#13;by operating segment - &lt;/i&gt;&lt;/b&gt;An operating segment is an identifiable component of the Company that performs business activities, from&#13;which it may earn revenues and incur expenses, including those income and expenses related to transactions with other components of the&#13;entity and upon which the company has separate financial information that is evaluated regularly by the Board of Directors, in making&#13;decisions to allocate resources and assess segment performance.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;w.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Environmental liabilities&#13;- &lt;/i&gt;&lt;/b&gt;The Company and other steel companies are subject to stringent environmental laws and regulations. It is the policy of the Company&#13;to endeavor to comply with applicable environmental laws and regulations. The Company established a liability for an amount which the&#13;Company believes is appropriate, based on information currently available, to cover costs of environmental remediation it deems probable&#13;and estimable. The liability represents an estimate of the environmental remediation costs associated with the required future steps of&#13;remediation, based upon management&amp;#8217;s evaluation of probable outcomes. These estimates are based on currently available facts, existing&#13;technology and presently enacted laws and regulations. The precise timing of remediation activities cannot be reliably determined at this&#13;time due to the absence of any deadlines for remediation under the applicable environmental laws and regulations pursuant to which such&#13;remediation costs will be expended. Accordingly, the Company has not discounted its environmental liabilities. Currently no claims for&#13;recovery are netted against the recorded liabilities.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;x.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Cost of sales and expenses&#13;by function - &lt;/i&gt;&lt;/b&gt;The Company classifies its costs and expenses by function in the Consolidated Statements of Comprehensive Income,&#13;according to accepted practices for the industry in which it operates.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory>
    <simecb:DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 14.2pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;5.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Critical accounting judgments&#13;and key sources of estimates&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;In the application of the Company&amp;#8217;s&#13;accounting policies, which are described in Note 4, management is required to make judgments, estimates and assumptions regarding the&#13;carrying amounts of assets and liabilities. The estimates and associated assumptions are based on historical experience, the future and&#13;other factors that are considered to be relevant. Actual results may differ from these estimates.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The estimates and underlying assumptions&#13;are reviewed on an ongoing basis and the resulting changes are recorded on the period in which the estimate has been modified, if such&#13;change affects only that period or in future periods.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: bold 8.5pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font: normal 10pt Trebuchet MS, Times, Serif"&gt;a.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;i&gt;Critical&#13;accounting judgments&lt;/i&gt; &lt;font style="font-weight: normal"&gt;&amp;#8211; The following are the critical judgments in the application of accounting&#13;policies, apart from those involving estimations, that the management have made in the process of applying the Company&amp;#8217;s accounting&#13;policies and that have the most significant effect on the amounts recognized in the financial statements:&lt;/font&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 8.5pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;&lt;font style="font-size: 10pt"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Functional&#13;currency&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &amp;#8211;&lt;/i&gt; The Company&amp;#8217;s management has evaluated all the indicators that in its opinion are relevant and has&#13;concluded that the Company&amp;#8217;s functional currency is the Mexican Peso. Likewise, the Company has concluded that the functional currency&#13;of the companies located abroad are those mentioned in Note 4-a.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: bold 8.5pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font: normal 10pt Trebuchet MS, Times, Serif"&gt;b.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;i&gt;Key&#13;information for estimates &lt;font style="font-weight: normal"&gt;&amp;#8211;&lt;/font&gt;&lt;/i&gt;&lt;font style="font-weight: normal"&gt; The following are the&#13;key assumptions, and other key sources of estimation at the consolidated balance sheet date, that have a significant risk of causing a&#13;material adjustment to the carrying amounts of assets and liabilities within the following financial year.&lt;/font&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Allowance for doubtful&#13;accounts&lt;/i&gt;&lt;/b&gt; &amp;#8211; Management applies judgment at each balance sheet date creating an allowance for doubtful accounts, in order&#13;to show the possible financial loss caused by the inability of customers to make the corresponding payments. The Company calculates its&#13;allowance based on the accounts receivable aging and other considerations for specific accounts. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Net realizable value&#13;of inventory &lt;/i&gt;&lt;/b&gt;&amp;#8211; At each balance sheet date, professional judgment is used to determine any impairment in inventory. Inventory&#13;is considered as impaired when its carrying value is higher than its net realization value. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Impairment of long-lived&#13;assets in use&lt;/i&gt;&lt;/b&gt; &amp;#8211; Management applies professional judgment at each balance sheet date to determine whether the long-lived&#13;assets in use are impaired. Long-lived assets in use are impaired when the carrying value is greater than the recoverable amount and there&#13;is objective evidence of impairment. The recoverable amount is the present value of the discounted future cash flows that will generate&#13;during the remaining useful life, or liquidation value (fair value).&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Estimating useful lives&#13;and residual values of property, plant and equipment&lt;/i&gt;&lt;/b&gt; &amp;#8211; As described in Note 4 f, the Company reviews the estimated useful&#13;life and residual values of property, plant and equipment at the end of each annual reporting period.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Impairment of goodwill&#13;&amp;#8211;&lt;/i&gt;&lt;/b&gt; Determining whether goodwill is impaired requires an estimation of the value in use of the cash-generating units to which&#13;goodwill has been allocated. The value in use calculation requires management to estimate the future cash flows expected to arise from&#13;the cash-generating unit and a suitable discount rate in order to calculate present value.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Employee Benefits &lt;/i&gt;&lt;/b&gt;-&#13;The valuation of employee benefits is carried out by independent actuaries based on actuarial studies. Among others, the following assumptions,&#13;which can have an effect are used:(i) discount rates, (ii) the expected growth rates of wages and (iii) turnover rates and mortality recognized&#13;tables. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 78pt; text-align: justify"&gt;A change in the economic, employment and&#13;fiscal conditions could modify the estimates.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Contingencies &amp;#8211;&lt;/i&gt;&lt;/b&gt;&#13;The Company is subject to transactions or contingent events for which it uses professional judgment in the development of estimates of&#13;probability of occurrence. Factors that are considered in these estimates are the current legal situation at the date of the estimate&#13;and, the opinion of the legal advisers.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Deferred income tax&#13;assets &amp;#8211; &lt;/i&gt;&lt;/b&gt;The Company reviews the carrying amounts at the end of each reporting period and reduces deferred income tax assets&#13;to the extent that it is not probable that sufficient taxable profit will be available to allow all or part of the deferred income tax&#13;assets to be utilized. However, there is no assurance that the Company will generate sufficient taxable profit to allow all or part of&#13;its deferred income tax assets to be realized.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 53.4pt"&gt;&lt;/td&gt;&lt;td style="width: 24.6pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Valuation of financial&#13;instruments &amp;#8211;&lt;/i&gt;&lt;/b&gt;The Company has certain types of derivative financial instruments (gas swaps), and the valuation techniques&#13;that includes to determine the fair value are based in data obtained in observable markets. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 74.7pt; text-align: justify"&gt;The Company&amp;#8217;s management believes&#13;that the chosen valuation techniques and assumptions used are appropriate in determining the fair value of derivative financial instruments.&#13;At December 31, 2020 and 2019 the Company has no derivative financial instruments.&lt;/p&gt;</simecb:DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory>
    <ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 14.2pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;6.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Cash and cash equivalents&#13;and other investments&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Cash and cash equivalents are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 56%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 14%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cash&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,971,175&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;898,394&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cash equivalents (1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;756,523&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,548,053&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,727,698&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,446,447&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cash equivalents are investments&#13;with initial original maturities of less than 90 days and consist primarily of Treasury Bills issued by the United States Treasury Department.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory>
    <ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 14.2pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;7.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Trade receivables &amp;#8211;&#13;Net&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;The average collection period on sales&#13;of goods is between 30 and 60 days. No interest is charged on the outstanding accounts receivables from clients. The Company has recognized&#13;an allowance for doubtful accounts to show the possible financial loss caused by the inability of customers to make the corresponding&#13;payments. Allowances for doubtful accounts are calculated based on several factors including price adjustments, likelihood of recovery,&#13;aging and historical experience.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Credit limits and credit scores of customer&#13;are reviewed twice a year. On December 31, 2020 and 2019 there were no customers who represent more than 5% of the total balance of trade&#13;receivables. The Company does not hold any collateral or other credit enhancements over these balances nor does it have a legal right&#13;of offset against any amounts owed by the Company to the counterparty.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Trade receivables disclosed below include&#13;amounts that are past due at the end of the reporting period for which the Company has not recognized an allowance for doubtful debts&#13;because there has not been a significant change in credit quality and the amounts are still considered recoverable. The Company does not&#13;hold any collateral. In general terms, the accounts receivable does not show impairment.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Age of net receivables that are past&#13;due were as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;At December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 56%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 14%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;30 - 60 days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;164,646&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;279,048&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;61 - 90 days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;22,288&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;121,790&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;91 + days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;245,420&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;535,955&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;432,354&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;936,793&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;During the years ended December 31,&#13;2020 and 2019, the movement in the allowance for doubtful accounts was as follows:&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 56%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 14%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance at beginning of year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;237,098&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;231,778&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Provisions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,529&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cancellation&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(415)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(63)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Account recoveries&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(1,333)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Translations effects&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1,995)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;854&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance at end of year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;233,355&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;237,098&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;In determining the non-recoverable portion&#13;of accounts receivable, the Company considers any change in the credit quality of the trade receivable from the date credit was initially&#13;granted up to the end of the reporting period. The concentration of credit risk is minimum, due to the fact that the customer base is&#13;large and unrelated.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; color: red; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Republic made an agreement with a third&#13;party (&amp;#8220;buyer&amp;#8221;) to carry out a factoring of accounts receivable to customers. It was cancelled with effect from October 31,&#13;2019. In this agreement, the maximum established amount of advances related to the allocation of accounts is USD $ 30 million. The remaining&#13;amount between the received and the value of the invoices is kept in reserve by the &amp;#8220;buyer&amp;#8221;. The payments of the funds retained&#13;in reserve minus a discount will be made by the buyer within 4 days after receiving the collection payments related to each assigned account.&#13;Said discount will be made on the total of the invoice and is in a range of 1% if the payment is made within 15 days (from the advance&#13;date) or up to 3.75% if paid within 90 days and 1% for every additional fifteen days until the account is settled. This discount is recognized&#13;as an interest expense in the consolidated statement of comprehensive income.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;The purchaser has no recourse against&#13;the Company if payments are not received due to insolvency of an account debtor within 120 days of the invoice date. However, while the&#13;facility calls for the sale, assignment, transfer and conveyance of all rights, title and interests in the selected accounts receivable,&#13;the purchaser may put and charge-back any receivable not paid to the purchaser within 90 days of purchase for any reason besides insolvency&#13;of the account debtor.&amp;#160;As collateral for the repayment of advances for receivables sold, the purchaser has a priority security interest&#13;in all accounts receivable of the Company (as defined by the Uniform Commercial Code of the United States of America).&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;In 2020, no factoring sale transaction&#13;was carried out, (USD $&amp;#160;11.2 million in 2019). The discount fees incurred by factoring sale transactions were approximately USD $&#13;0.0 million in 2020 and USD $ 0.3 million in 2019. These fees were included in expenses for interest in the Consolidated comprehensive&#13;income statement.&lt;/p&gt;</ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory>
    <ifrs-full:DisclosureOfInventoriesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 14.2pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;9.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Inventories&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current inventory:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 56%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 14%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Finished goods&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,302,443&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,900,624&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Work-in-process&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;96,174&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;109,247&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Billets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,232,736&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,791,802&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Raw materials and supplies&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,817,090&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,760,319&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Materials, spare parts and rollers&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,233,282&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,146,705&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Materials in-transit&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;391,874&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;534,516&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,073,599&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;8,243,213&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;Non-current inventory:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 56%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 14%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Coke&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;952,690&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;747,300&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Spare parts &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;72,139&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;68,587&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Rollers&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;185,498&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;144,486&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Finished goods&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;353,095&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;353,095&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,563,422&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,313,468&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify; text-indent: -3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify; text-indent: -3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Less, valuation allowance at the lower of cost or net realizable value.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(353,095)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(353,095)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,210,327&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;960,373&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The Company has $&amp;#160;952,690 and&#13;$&amp;#160;747,300 of coke inventory on hand as of December 31, 2020 and 2019 respectively (See note 4-e), which the Company would use as&#13;an input to its blast furnace in the Lorain facility which is currently idled. Management of the Company continually evaluates both the&#13;idled facility and the coke inventory for impairment. Management periodically evaluates the potential degradation of the coke inventory&#13;and has determined that it continues to be suitable as a blast furnace input or, alternatively, for sale to other blast furnace facilities.&#13;As of February 2021, management considers that there will be recovery in the industries in which the Company operates; this would result&#13;in the blast furnace being restarted in the future. However, the Company has recorded an impairment to the blast furnace resulting in&#13;a book value of zero. The Company has continued incurring certain costs to maintain the assets in Lorain, including the blast furnace&#13;and the coke; such costs are expensed as incurred. In order to restart the blast furnace the Company will incur expenses for the restoration&#13;of the equipment, and there is still uncertainty on the date on which the blast furnace will restart operation, if ever The Company cannot&#13;offer any guarantee of the eventual restarting of the blast furnace or when conditions will become economically feasible to do so.&lt;/p&gt;</ifrs-full:DisclosureOfInventoriesExplanatory>
    <ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 14.2pt"&gt;&lt;/td&gt;&lt;td style="width: 28.35pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;10.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Property, plant and equipment&#13;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;Cost of property, plant and equipment&#13;is as follows (in millions of Mexican pesos):&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 2.9pt; padding-left: 2.9pt; text-align: center; text-indent: -2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Land&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Buildings&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 2.9pt; padding-left: 2.9pt"&gt;&#13;    &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;Machinery and&lt;/p&gt;&#13;    &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;equipment&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Transportation equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Furniture, mixtures and computer equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Constructions and machinery in-progress&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 26%; padding-right: 2.9pt; padding-left: 2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 7%; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-left: 5pt; width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; 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vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 2.9pt; padding-left: 11.25pt; text-indent: -7.05pt"&gt;&lt;font style="font: 8.5pt Trebuchet MS, Times, Serif"&gt;Translation adjustments &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(15)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(133)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(563)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13; 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text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;161&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-left: 5pt; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;141&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,371&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13; 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   &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt"&gt;&lt;font style="font: 8.5pt Trebuchet MS, Times, Serif"&gt;Additions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;20&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;323&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;525&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-left: 5pt; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;83&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;951&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-left: 5pt; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt"&gt;&lt;font style="font: 8.5pt Trebuchet MS, Times, Serif"&gt;Reclassifications&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;94&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;334&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-left: 5pt; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(428)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 2.9pt; padding-left: 11.25pt; text-indent: -7.05pt"&gt;&lt;font style="font: 8.5pt Trebuchet MS, Times, Serif"&gt;Translation adjustments &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(115)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(148)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-left: 5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(11)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(266)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,316&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,440&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;29,637&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;161&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-left: 5pt; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;144&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,015&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;37,713&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Accumulated depreciation of property,&#13;plant and equipment is as follows (in millions of Mexican pesos):&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Buildings&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 2.9pt; padding-left: 2.9pt"&gt;&#13;    &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;Machinery and&lt;/p&gt;&#13;    &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;equipment&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Transportation equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Furniture, mixtures and computer equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 2.9pt; padding-left: 2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2018&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,055&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;18,380&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;81&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;75&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19,591&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 2.9pt; padding-left: 4.2pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt"&gt;&lt;font style="font: 8.5pt Trebuchet MS, Times, Serif"&gt;Depreciation expense&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;30&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,063&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,099&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 2.9pt; padding-left: 11.25pt; text-indent: -7.05pt"&gt;&lt;font style="font: 8.5pt Trebuchet MS, Times, Serif"&gt;Translation effects&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(3)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(396)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(399)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2019&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,082&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19,047&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;85&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;77&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;20,291&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 2.9pt; padding-left: 4.2pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt"&gt;&lt;font style="font: 8.5pt Trebuchet MS, Times, Serif"&gt;Depreciation expense&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;152&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,283&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,441&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 2.9pt; padding-left: 11.25pt; text-indent: -7.05pt"&gt;&lt;font style="font: 8.5pt Trebuchet MS, Times, Serif"&gt;Translation effects&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;21)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;52&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;30&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,213&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;20,382&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;86&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;81&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;21,762&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="width: 26%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The depreciation expense for the years&#13;ended December 31, 2020, and 2019 amounted to $&amp;#160;1,441,021 and $&amp;#160;1,098,749, respectively.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;The net book value of property, plant&#13;and equipment is as follows (in millions of Mexican pesos):&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 2.9pt; padding-left: 2.9pt; text-indent: -2.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Net Book Value:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Land&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Buildings&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 2.9pt; padding-left: 2.9pt"&gt;&#13;    &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;Machinery and&lt;/p&gt;&#13;    &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;Equipment&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Transportation equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Furniture, mixtures and computer equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Constructions and machinery in-progress&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 30%; padding-right: 2.9pt; padding-left: 2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 1%; padding-right: -2.9pt; padding-left: 2.55pt; text-indent: -0.1pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; padding-right: -2.9pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 9%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 9%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 1%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2018&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,217&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,625&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,187&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;78&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;64&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,800&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;16,971&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2019&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,291&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,056&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,879&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;76&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;64&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,371&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;16,737&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,316&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,227&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,255&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;75&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;63&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,015&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;15,951&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;Until December 31, 2014, Republic has invested USD $158.8&#13;million in an electric arc furnace and auxiliar facilities for its steel facility in Lorain, Ohio, USA, with the intention to satisfy&#13;growing customer demand of SBQ. The locality of this steel mill was selected due to its strategic location close to customers and the&#13;availability of skilled labor. Furnace construction started at midyear of 2012 and the operations started production in July 2014. The&#13;furnace steel amount includes of USD $ 45.4 million of labor and capitalized indirect expenses.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;This facility was idled in June of 2015 and management&#13;has no near-term plans to restart the facility. The expectation is that it will be restarted when market conditions improve substantially,&#13;particularly in the oil and gas drilling industry. The Company has property, machinery, and equipment with a net book value of approximately&#13;USD$&amp;#160;40.3 and USD$ 41.5 million as of December 31, 2020 and 2019, pertaining to the Lorain, Ohio facility after recording an impairment&#13;charge when the facility was idled.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;As a consequence of this event, management determined&#13;a triggering event took place to where the long-lived assets at the Lorain facility may not be fully recoverable. Management performed&#13;an analysis of the fair value of the Lorain facility with the assistance of an independent valuation firm and determined the net book&#13;value exceeded the fair value by approximately U.S.$130.7 million (Ps. 2,701 million) and as such recognized an asset impairment of this&#13;amount during the year ended December 31, 2015. The fair value determination at the Lorain facility was based on an independent valuation&#13;of the Lorain melt shop assets using the comparable match method of the market approach. The income approach was not considered an appropriate&#13;fair value measurement due to the absence of reliable forecast data as the facility was idled indefinitely in early 2016.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;Since March 31 2016 all Lorain facilities were closed temporarily. At May&#13;14, 2021 Management has no near-term plans to restart the facility.The expectation is that it will be restarted when market conditions&#13;improve substantially, particularly in the oil and gas industry. We have property, plant and equipment with a net book value of approximately&#13;U.S.$40.3 (Ps. 803 million) as of December 31, 2020 and U.S.$41.5 million (Ps. 783 million) as of December 31, 2019, pertaining to the&#13;Lorain, Ohio, facility after recording the impairment charge of U.S.$130.7 million (Ps. 2,701 million) in 2015 (the impairment charge&#13;did not impact the cash flows, as it was not a cash expenditure). Management further assessed if there were any impairments at the Company&amp;#8217;s&#13;other asset groups in accordance with IFRS and determined that as of December 31, 2020, no other asset groups were impaired based on current&#13;projections. No further impairment was considered necessary or appropriate.&lt;/p&gt;</ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory>
    <ifrs-full:DisclosureOfIntangibleAssetsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 14.2pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;11.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Intangible and other long-term&#13;assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;The balances as of December 31, 2020&#13;and 2019 are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="8" style="border-bottom: Black 1pt solid; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Amortization&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;period&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;(years)&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Original&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Accumulated&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;amortization&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: -3.5pt; width: 35%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Republic trade mark&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt; width: 2%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; padding-top: 3pt; text-align: right; width: 14%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;107,380&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt; width: 1%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; padding-top: 3pt; text-align: right; width: 14%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt; width: 1%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; padding-top: 3pt; text-align: right; width: 14%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;107,380&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center; width: 16%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;*&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Kobe Tech contract&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;125,141&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;125,141&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;12&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Customers list&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;65,550&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;65,550&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;20&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 6pt; padding-right: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Total from Republic (1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; padding-top: 6pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;298,071&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; padding-top: 6pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;190,691&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; padding-top: 6pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;107,380&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 6pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; padding-top: 6pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 2pt; text-align: right; vertical-align: bottom; padding-top: 6pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 2pt; text-align: right; vertical-align: bottom; padding-top: 6pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Customers list&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,205,700&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,205,700&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;9&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;San 42 trademark (2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;329,600&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;329,600&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;*&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Goodwill (2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,814,160&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,814,160&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;*&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Total from Grupo San (3)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; padding-top: 3pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;4,349,460&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; padding-top: 3pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,205,700&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; padding-top: 3pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,143,760&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; padding-top: 6pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;4,647,531&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; padding-top: 6pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,396,391&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; padding-top: 6pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,251,140&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Other assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;71,816&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;71,816&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;4,719,347&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,396,391&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,322,956&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="8" style="border-bottom: Black 1pt solid; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Amortization&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;period&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;(years)&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Original&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Accumulated&lt;/b&gt;&lt;/p&gt;&#13; 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padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; padding-top: 3pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;101,657&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;*&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; 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   &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 2pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Customers list&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13; 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padding-top: 6pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,260,095&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Other assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;75,022&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;75,022&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;4,706,666&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,371,549&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,335,117&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="width: 35%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; width: 14%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; width: 14%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; width: 14%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 16%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Symbol"&gt;*&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Intangible assets with undefined&#13;useful life.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Intangible assets from the&#13;Republic acquisition.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The San 42 trademark and&#13;the goodwill are presented net of impairment losses recorded in 2009 for $16,000 and $2,352,000, respectively.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(3)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Intangible assets from the&#13;Grupo San acquisition.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The amortization of these assets recorded&#13;in net income of the years ended December 31, 2020 and 2019, amounted to $ 11,250 and $&amp;#160;9,880, respectively.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The other assets are not subject to&#13;amortization and they are primarily comprised of guarantee deposits.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The reconciliation between the opening&#13;and closing balances of each year is presented below:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Original&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Accumulated amortization&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 42%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2018&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,672,503&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2,372,451)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,300,052&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Additions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,880&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(9,880)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Adjustment effect of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;24,283&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;10,782&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;35,065&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2019&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,706,666&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2,371,549)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,335,117&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Additions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;11,250&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(11,250)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Adjustment effect of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,431&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(13,592)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(12,161)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,719,347&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2,396,391)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,322,956&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfIntangibleAssetsExplanatory>
    <ifrs-full:DisclosureOfBorrowingsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 14.2pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;12.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Short-term debt&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;On October 22, 1997 and August 17,&#13;1998, the Company offered the holders of medium-term notes of Simec then outstanding to exchange their bonds at par for new subordinated&#13;bonds. The new notes bear semi-annual interest at an annual rate of 10.5% interest and principal repayments were semiannual from May 15,&#13;2000 until November 15, 2007. At December 31, 2020 and 2019, the amount of such notes outstanding totaled USD$&amp;#160;0.3 million, plus&#13;accrued interest. At December 31, 2020 and 2019, liabilities in pesos for the new notes outstanding amounted $&amp;#160;6,020 and $&amp;#160;5,700,&#13;respectively.&lt;/p&gt;</ifrs-full:DisclosureOfBorrowingsExplanatory>
    <ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 14.2pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;13.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Accounts payable trade&#13;and other accrued liabilities&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 55%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 14%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Trade accounts payable&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,347,325&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,179,830&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other accrued liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,266,512&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,547,214&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,613,837&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,727,044&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory>
    <ifrs-full:DisclosureOfEmployeeBenefitsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 14.2pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;14.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Employee benefits&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Mexican entities&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;a.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Collective bargaining&#13;agreements &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; During 2020, approximately 44% (43% on 2019) of the employees in the Company&amp;#8217;s Mexican operations&#13;are covered by collective bargaining agreements. The Mexican collective contracts expire in periods greater than one year.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;b.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Seniority premium benefits&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#13;&amp;#8211;&lt;/i&gt; In accordance with Mexican Labor Law, the Company provides seniority premium benefits to its employees under certain circumstances.&#13;Such benefits consist of a one-time payment equivalent to 12 days wages for each year of service (at the employee&amp;#8217;s most recent&#13;salary, but not to exceed twice the legal minimum wage), payable to all employees with 15 or more years of service, as well as to certain&#13;employees terminated involuntarily prior to the vesting of their seniority premium benefit. These obligations are calculated by independent&#13;actuaries using the projected unit credit method.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The most important actuarial hypothesis&#13;used for the purposes of the determination of the net cost of the period related to the retirement benefits plan were as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Discount rate&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7.7&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7.7&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9.5&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Rate of salary increase&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4.5&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4.5&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4.5&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="width: 56%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Components of net&#13;cost of benefits plan to employees are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 21.3pt; text-indent: -21.3pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current service cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,775&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,179&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,839&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Financial cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,294&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,242&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,025&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Past service cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;528&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,947&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,481&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Anticipated reduction obligations&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2,366)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;296&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(327)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Actuarial losses (gains) recognized in the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;20,579&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;32,934&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(17,928)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;34,810&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;41,598&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(9,910)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="width: 56%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The expense for the years 2020, 2019&#13;and 2018 was recorded as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 21.3pt; text-indent: -21.3pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 56%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cost of sales&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19,494&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;23,296&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(5,550)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Administrative expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;15,316&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;18,302&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(4,360)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;34,810&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;41,598&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(9,910)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The amounts included in the Consolidated&#13;Statements of Financial Position as of December 31, 2020 and 2019 are $&amp;#160;161,864 and $&amp;#160;123,368, respectively, corresponding to&#13;the present value of defined benefit obligations.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Changes in the present value of the defined&#13;benefit obligation and the balance of the liability consist of the following:&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 72%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Opening balance of the defined benefit obligation&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;123,368&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;81,770&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current service cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,736&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,179&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Past service cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;8,957&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,947&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Financial cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,305&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,242&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Actuarial losses (gains) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;17,146&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;32,934&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Benefits paid&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(3,648)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;296&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Closing balance of the defined benefit obligation&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;161,864&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;123,368&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td colspan="2"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;c.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Severance benefits&#13;&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; Further, in accordance with the Mexican labor laws, the Company also provides statutorily mandated severance benefits&#13;to its employees terminated under certain circumstances. Such benefits consist of a one-time payment of three months&amp;#8217; wages plus&#13;20 days&amp;#8217; wages for each year of service, payable upon involuntary termination without just cause. Severance benefits payments are&#13;recorded directly in the consolidated statement of comprehensive income (loss) at the time they are paid, unless they are related to restructuring&#13;expenses, which are recorded when there is a present obligation from past events.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;d.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Employee profit sharing&#13;(EPS) &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; The Mexican Constitution and the Labor Law grant employees the right to receive a 10% share of the employers&amp;#8217;&#13;profits. Employees Profit Sharing is computed in similar terms to the taxable profit for income tax, excluding mainly the employee&amp;#8217;s&#13;profit sharing paid this year and the amortization of tax losses and decreasing the non-deductible part of the social security for purposes&#13;of income tax. For the years 2020 and 2019, EPS amounted to $&amp;#160;0 and $&amp;#160;0, respectively. EPS is recorded in the results of operations&#13;for the year in which it is incurred.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;e.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Governmental defined&#13;contribution plans &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; Under Mexican legislation, the Company must make payments equivalent to 2% of its workers&amp;#8217;&#13;daily integrated salary (ceiling) to a defined contribution plan that is part of the retirement savings system. The expense in 2020, 2019&#13;and 2018 was $12,098, $12,338 and $13,687, respectively.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&lt;b&gt;Foreign entities (Republic)&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Republic is the only subsidiary of the&#13;Company which offers other benefits and pension plans to their employees. Such benefit plans to employees are described below:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;a.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Collective Bargaining&#13;Agreements&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 58.5pt; text-align: justify"&gt;As of December 31, 2020 and 2019 70%&#13;and 79%, respectively of Republic employees are covered by a collective bargaining agreement (labor agreement) with the United Steelworkers&#13;(&amp;#8220;USW&amp;#8221;). The agreement initially expired on August 15, 2016, was extended for three years through August 15, 2019, and further&#13;extended through August 15, 2022. The extended agreement renews all the provisions, understandings and agreements set forth in the January&#13;1, 2012 Basic Labor Agreement. The base rates of pay determined under the extended agreement will remain unchanged from those ruling under&#13;the expired agreement as of August 16, 2016. The extended agreement provides that Company&amp;#8217;s quarterly contributions to fund the Republic&#13;Retirement VEBA Benefit Trust (the &amp;#8220;Benefit Trust&amp;#8221;) be reduced from $2.6 million to $0.25 million beginning in August 15, 2016&#13;through June 30, 2019. Effective July 1, 2019, the Company&amp;#8217;s contribution to the Benefit Trust changed to $4.00 per hour for each hour&#13;worked by USW represented employees. Effective August 16, 2019, until June 30, 2022, the Company obligation to finance the Profit Trust&#13;changed again and is limited to the creation of a profit-sharing pool consisting of 3% of the quarterly profits from $ 0 to 50 million&#13;and 4% of the profits of the Company over % 50 million. Effective July 1, 2022, the Company&amp;#8217;s contribution to the Beneficiary Trust&#13;changes back to a limit of $ 4.00 per hour worked by USW represented employees.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 39.75pt"&gt;&lt;b&gt;Defined Contribution Plans&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&lt;b&gt;Plan for employees- &lt;/b&gt;Republic participates&#13;in the Steelworkers Pension Trust (SPT), a defined benefit multi-employer pension plan. The Company obligations to the plan are based&#13;upon fixed contribution requirements. Republic contributes a fixed amount of USD$1.68 per hour for each covered employee&amp;#8217;s contributory&#13;hours, as defined under the plan.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Participation in a multi-employer pension&#13;plan agreed under terms of a collective bargaining agreement differs from a traditional qualified single employer defined benefit pension&#13;plan. The SPT shares risks associated with the plan in the following respects:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;I.&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;Contributions to the SPT by Republic may be used to provide benefits to employees&#13;of other participating employers;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;II.&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;If a participating employer stops contributing to the SPT, the unfunded obligations&#13;of the plan may be borne by the remaining participating employers; and&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;&lt;font style="color: windowtext"&gt;III.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="color: windowtext"&gt;If &lt;/font&gt;Republic &lt;font style="color: windowtext"&gt;chooses&#13;to stop participating in the SPT, &lt;/font&gt;Republic &lt;font style="color: windowtext"&gt;may be obliged to pay an amount based on the underfunded&#13;status of the plan, referred to as a withdrawal liability.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;b.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;VEBA Benefit Trust&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The Company is required to make quarterly&#13;contributions to the defined contribution plan for post-retirement health benefits VEBA as determined by the terms of the USW collective&#13;bargaining agreement. The Benefit Trust is a health and welfare plan for USW retiree benefits, and is not a &amp;#8220;qualified&amp;#8221; plan&#13;under the regulations of the Employee Retirement Income Security Act of 1974. For the years ended December 31, 2020 and 2019, the Company&#13;recorded expenses of USD$ 0 and USD $ 1.1 million, respectively, related to this benefits plan.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;For the years ended December 31, 2020,&#13;2019 and 2018, Republic recorded combined expenses of USD$&amp;#160;3.1 million, USD$&amp;#160;3.6 and USD$&amp;#160;3.0 million, respectively, related&#13;to the funding obligations of the retirement healthcare and pension benefits.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;c.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;401(k) Plans&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The Company has a 401(k) defined contribution&#13;retirement plan that covers almost all the salaried and nonunion hourly employees. This plan is designed to provide retirement benefits&#13;through Company contributions and voluntary deferrals of employees&amp;#8217; compensation. The Company funds contributions to this plan each pay&#13;period, based on the participant&amp;#8217;s age and years of service as of January first of each year. The amount of the Company contribution is&#13;equal to the monthly base salary multiplied by the appropriate percentage based on age and years of service. The contribution becomes&#13;100% vested upon completion of three years of vesting service. In addition, employees are permitted to make contributions to this 401(k)-retirement&#13;plan through payroll deferrals. In this case, the Company provides a 25.0% matching contribution for the first 5.0% of payroll that an&#13;employee elects to contribute. Employees are 100% vested in both their and Republic matching 401(k) contributions. For the years ended&#13;December 31, 2020, 2019 and 2018 the Company recorded expense of USD$&amp;#160;1.1 million, USD$&amp;#160;1.1 million and USD$ 1.0 million, respectively,&#13;related to this defined contribution retirement plan.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Employees who are covered by the USW&#13;labor agreement are eligible to participate in the 401(k) defined contribution retirement plan through voluntary deferrals of employees&amp;#8217;&#13;compensation. There are no Company contributions or employer matching contributions relating to these employees.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;d.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Profit Sharing and Incentive&#13;Compensation Plans&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The labor agreement includes a profit&#13;sharing plan to which the Company is required to contribute The extended agreement modified the plan to the following quarterly pretax&#13;income, as defined in the labor agreement (&amp;#8220;EBT&amp;#8221;): 3% of EBT between $0 and $25 million per quarter; 4% of EBT between $25 and&#13;$75 million per quarter; and 5% of EBT over $75 million per quarter. For the year ended December 2020 and 2019, the company does not make&#13;outlays, because the current year thresholds had not been achieved, USD $ 1.0 million of expense was recorded for the year ended December&#13;31, 2018.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Republic has a profit-sharing plan for&#13;all salaried employees and nonunion workers. The profit-sharing plan was based on achieving certain profitability, inventory and shipments&#13;targets. In the year ended December 31, 2020, 2019 and 2018 the Company paid USD 0.0 million, USD $ 0.0 and USD $0.8 million respectively,&#13;under this plan.&lt;/p&gt;</ifrs-full:DisclosureOfEmployeeBenefitsExplanatory>
    <ifrs-full:DisclosureOfIncomeTaxExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 14.2pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;15.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Income taxes&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The Company is subject to Income Tax&#13;(ISR).&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 36.85pt; text-align: justify"&gt;The analysis of the income tax charged&#13;to the results of 2020, 2019 and 2018 is as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 36.85pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 36.85pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 50%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 13%; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Income tax of the year for Mexican companies &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,460,057&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,177,506&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;67,745&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Income tax year for foreign companies &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;370,860&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;301,263&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;444,104&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax for Mexican companies &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(94,604)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;12,978&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;408,141&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax for foreign companies &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;341,531&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(215,473)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(167,528)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 15.85pt; text-align: justify; text-indent: -4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,077,844&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,276,274&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;752,462&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;The amount of income tax of Mexican&#13;companies includes $554,435 and $2,323,662 in 2020 and 2019 respectively, which correspond to taxes and expenses of previous years, that&#13;were covered by several corporations of the Group; these taxes were determined by tax authorities, corresponding to fiscal years 2013&#13;to 2017, which are indicated in Note 23 (j); The Companies that covered the taxes subscribed Reparatory Agreements with the Service of&#13;Tax Administration (SAT), in relation with the audits for fiscal years 2013 to 2017, with the objective of reaching a fair agreement and&#13;in that way solve the disputes that were in the Courts indicated in Note 23 (j). With the $554,435 amount were solved, totally, the disputes&#13;that were in the Courts with tax authorities mentioned in Note 23 (j).&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0pt 13.9pt 12pt 35.45pt; text-align: justify"&gt;During 2020 and 2019, the income tax&#13;expense (benefit) attributable to income was different from the one that will result for applying 30% (tax rate in Mexico) before these&#13;provisions, as a result of the items shown below:&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.15pt; text-align: justify; text-indent: -3.15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 51%; padding-right: 13.85pt; padding-left: 3.15pt; text-align: justify; text-indent: -3.15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 13%; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Expected benefit, expense&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;1,462,776&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;490,925&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,308,828&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Increase (decrease) as a result of:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Inflation effect, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(139,134)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(417,960)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(114,419)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Impact of the nominal rate differences between the USA and Mexico&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;11,075&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(23,368)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(35,914)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Benefit from utilization of tax loss carry-forwards and others (1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;16,173&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(987,135)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1,238,444)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Others, net (includes permanent items)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;172,519&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,890,150&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;832,411&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Income tax expense (2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,523,409&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;952,612&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;752,462&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Effective tax rate&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;31.24%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;58.21%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;17.92%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;This amount corresponds&#13;to the income tax benefit obtained by those companies that used tax loss carry-forwards in the years presented that were generated previously&#13;to 2020, 2019 and 2018, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.05pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;For the purpose of determining&#13;the effective tax rate, the payments corresponding to taxes from previous years and expenses that were paid by various group companies&#13;derived from repair agreements during 2020 and 2019 fiscal years were not considered within the income tax expense.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The Company has tax losses in some&#13;Mexican subsidiaries which, according to the ISR law in Mexico, can be amortized to reduce taxable income generated over the following&#13;ten years. Tax losses can be updated following certain procedures established in the law.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;As of December 31, 2020, Grupo Simec,&#13;S.A.B. de C.V. and certain of its Mexican subsidiaries have updated tax losses pending of amortize as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" align="center" style="font: 10pt Times New Roman, Times, Serif; width: 70%; border-collapse: collapse"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Origin &lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Date&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Expiration&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Date&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Tax losses&amp;#160;&amp;#160;available&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; width: 29%; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2011&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; width: 7%; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 26%; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2021&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 7%; padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%; padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,832,672&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; width: 4%; padding-right: -5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2012&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2022&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;13&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2013&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2023&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,944&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2014&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2024&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;14,231&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2015&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2025&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;8,395&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2016&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2026&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;356,102&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2017&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2027&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;348,058&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2018&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2028&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;100,674&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2019&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2029&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,119,822&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2030&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;846,324&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 5.4pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;10,631,235&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 45.6pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;This amount includes $&amp;#160;7,832,647&#13;corresponding to a tax loss from the sale of shares which, according to the Income Tax Law, can only be applied against taxable profits&#13;on the sale of shares generated in the future.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.05pt 0 45.6pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;As of December&#13;31, 2020, Republic had USD$&amp;#160;281.0 million of tax losses pending to amortize for federal tax purposes, of those USD $80.7 million&#13;are undefined and USD $200.3 million expire between 2033 and 2038; USD$&amp;#160;313.6 million of tax losses for state and local purposes&#13;that expire between 2021 and 2040 and approximately USD$&amp;#160;6.1 million of tax losses at the subsidiary located in Canada, which expire&#13;between 2032 and 2040.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;As of December 31, 2020, and 2019, GV&#13;do Brasil Industria e Comercio of A&amp;#231;o LTDA, a subsidiary established in Brazil, had 203.346 million Brazilian Reals ($ 985 million&#13;of Mexican pesos) and 210.525 million Brazilian Reals ($ 1,025 million of Mexican pesos) respectively of tax losses pending to amortize&#13;for federal tax purposes, which do not have an expiration date.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;As of December 31, 2020, &lt;font style="color: black"&gt;Companhia&#13;Sider&amp;#250;rgica do Espirito Santo S.A.&lt;/font&gt;, a subsidiary established in Brazil, had 6.082 million Brazilian Reals (94 million of&#13;Mexican pesos) of tax losses pending of amortize for federal tax purposes, which do not have an expiration date.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Below is a summary of the effects of&#13;the main temporary differences comprising the deferred income tax liability included in the consolidated statements of financial position.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 13%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;Deferred tax assets:&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Allowance for doubtful accounts&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(61,536)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(50,476)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Advances from customers&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;283,846&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;182,635&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 39pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 39pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;222,310&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;132,159&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax liabilities:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Property, plant and equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,321,941&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,159,719&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Intangible assets from Grupo San&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;329,600&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;318,768&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Provisions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;202,407&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;30,641&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Prepaid expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,883&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;33,137&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 39pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total deferred liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,860,831&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,542,265&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 39pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 39pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax liabilities, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,638,521&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,410,106&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfIncomeTaxExplanatory>
    <ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 14.2pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;16.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Stockholders&amp;#8217; equity&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;a.&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Common stock as of December 31, 2020 and 2019,&#13;is as follows:&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Number of shares&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;(in thousands)&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Amount&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 53%; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 16%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 16%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Fixed capital &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;90,850&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;441,786&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Variable capital&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;406,859&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,978,444&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;497,709&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,420,230&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Effect of restatement&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;412,038&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;497,709&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,832,268&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Common stock consists of nominative&#13;shares, fully subscribed, without nominal value. Variable capital can be increased without limitation.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify"&gt;All shares correspond to Series &amp;#8220;B&amp;#8221;.&#13;This series is divided in &amp;#8220;Class I&amp;#8221; with 90,850,050 shares that represent the fixed capital, and &amp;#8220;Class II&amp;#8221; with&#13;406,859,164 shares of variable capital stock.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 28.35pt"&gt;&lt;/td&gt;&lt;td style="width: 28.35pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;b.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Retained earnings include&#13;the statutory legal reserve. According to the Mexican General Corporate Law, at least 5% of net profit of the year must be transferred&#13;to the legal reserve until the reserve equals 20% of capital stock at par value (historical Mexican Pesos). The legal reserve may be capitalized&#13;but should not be distributed unless the entity is dissolved, and it must be replenished if it is reduced for any reason. As of December&#13;31, 2020, and 2019, the legal reserve of the Company amounted to $&amp;#160;484,046 (nominal pesos), representing 20% of nominal stockholder&amp;#180;s&#13;equity.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;c.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;As of December 31,2020, a&#13;reserve was approved for $ 5,000,000 for the repurchase and placement of own shares, for purchase and re-purchase operations, in order&#13;to increase the liquidity of the shares of the Company and promote stability and continuity of their prices through the Mexican Stock&#13;Exchange. As of December 31 2020, and 2019, the Company held 34,465,803 and 33,729,926 shares in treasury, respectively, which amounted&#13;to $ 2,101,652 and $ 2,059,668, respectively. The resulting loss in 2020 for the purchase and sale of treasury shares amounted to $ 0&#13;( in 2019). &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;d.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;At the Ordinary General Shareholders&amp;#8217;&#13;Meeting held on February 10, 2020, a Ps. 1,990 million dividend was approved from the net tax profit account for the profits generated&#13;until December 31, 2013, which was paid in full on March 10, 2020. For Income Tax purposes, based on section XXX of article nine of the&#13;transitory provisions of the Income Tax Law, the withholding will not be made as referred to in the second paragraph of article 140, and&#13;in sections I and IV of article 164 of the same law, since dividends decreed will be paid out from the tax utility account net of tax&#13;profits generated until December 31,2013. The Company has in the form of independent in other accounts of net tax income as of January&#13;1, 2014, in the terms of article 77 of the Income Tax Law&lt;/font&gt;.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt TrebuchetMS; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 28.35pt"&gt;&lt;/td&gt;&lt;td style="width: 28.35pt"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;e.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;A reconciliation&#13;of the number of shares outstanding shows below:&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Thousands of shares&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 53%; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 16%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 16%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Shares outstanding at beginning of year &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;466,141&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;466,919&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Repurchase of capital shares, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(2,898)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(2,940)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Shares outstanding at yearend&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;463,243&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;463,979&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory>
    <ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 14.2pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;17.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Non-controlling interest&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;As mentioned in Note 4, Grupo Simec,&#13;S.A.B. de C.V. does not own 100% of the capital stock of all of its subsidiaries (99.41%). The non-controlling interest represents the&#13;equity in subsidiaries owned by minority shareholders, and is presented in the consolidated statements of financial position after the&#13;controlling interest. The consolidated statements of comprehensive income (loss) also show total net profit or loss for the year as well&#13;as for the net comprehensive income or loss for the year. Controlling and non-controlling interest portions are presented after the consolidated&#13;comprehensive earning of the year.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;The table below shows the changes for&#13;the years ended December 31, 2020 and 2019:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance at beginning of year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -4.05pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;24,800&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -4.05pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(323,369)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Share of profits and losses for the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -4.05pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(105)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(3,949)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Share of translation effects of foreign subsidiaries&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -0.65pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;11,315&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;352,118&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-top: 6pt; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance at the end of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -0.65pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;36,010&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;24,800&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory>
    <ifrs-full:DisclosureOfRelatedPartyExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 14.2pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;18.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Transactions and balances with related parties&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 25.1pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;a.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;Transactions&#13;with related parties, carried out in the ordinary course of business, were as follows:&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; 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text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Other related parties&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13; 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   &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify; text-indent: 56.7pt"&gt;(*) Correspond&#13;to the salaries, allowances and bonuses paid to the executives of Simec.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify; text-indent: 56.7pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 28.35pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;b.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balances receivable from&#13;and payable to related parties are as follows:&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 94%; border-collapse: collapse; margin-left: 18pt"&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&amp;#160;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="width: 68%; padding-right: 3.5pt; padding-left: 3.3pt; text-indent: -3.3pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&amp;#160;Short-term&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;Accounts receivable:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,073&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;C&amp;#225;. Laminadora Vista Hermosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;611&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt"&gt;Operadora compa&amp;#241;&amp;#237;a Mexicana de Tubos, S.A.&#13;    de&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt"&gt;C.V.&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;848&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;C&amp;#237;a Tubos y Perfiles Monterrey, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,318&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Operadora Perfiles Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,452&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Operadora Construalco, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,320&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;717&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Operadora Industrial de Herramientas, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;411&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;38&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Perfiles Comerciales Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,250&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13; 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text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Long-term&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Accounts receivable:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;648,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;648,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;648,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;648,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&lt;b&gt;Loans to related parties:&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right; text-indent: 10pt"&gt;&amp;#160;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right; text-indent: 10pt"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;858,510&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;780,989&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Perfiles Comerciales Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;150,233&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;142,268&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,008,743&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;923,257&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total, long-term&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,657,024&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,571,538&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="width: 68%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 14.95pt 0 35.45pt; text-align: justify"&gt;The account receivable with Industrias&#13;CH, S.A.B. de C.V. corresponds mainly to ISR balances to be recovered, due to the fact that some companies consolidated ISR for tax purposes&#13;until 2013 with this company.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 14.95pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 14.95pt 0 35.45pt; text-align: justify"&gt;At December 31, 2020, loans denominated&#13;in both USD and pesos, were outstanding from Industrias CH, S.A.B. de C.V.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 14.95pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 14.95pt 0 35.45pt; text-align: justify"&gt;In USD 24,400, equivalent to $506,354&#13;Mx. Pesos, plus interest for $93,816, plus VAT of $14,279, resulting a total for $614,449 (as of December 31, 2019, the loan is equivalent&#13;to $479,368, plus interest of $61,978, plus VAT of $9,273, giving as a result, a total for $550,619); the interest rate agreed was TIIE&#13;plus a percentual point.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 14.95pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 14.95pt 0 35.45pt; text-align: justify"&gt;The loan in pesos for $186,752&#13;plus interest of $49,404 plus the IVA of $7,905 for a balance of $244,061 (as of December 31, 2019 this amount, when to $186,752 plus&#13;interest of $37,602, plus VAT of $6,016 for a balance of $230,370). These granted loans in USD and pesos including interest amount to&#13;$858,510 as of December 31, 2019. ($780,989).&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 14.95pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 14.95pt 0 35.45pt; text-align: justify"&gt;At December 31, 2020, there was&#13;a loan receivable from Perfiles Comerciales Sigosa, S.A. de C.V., including interests of $ 150,233 (USD $7,536,068), and a balance pending&#13;collection of $ 142,268, as of December 31, 2019.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 14.95pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 94%; border-collapse: collapse; margin-left: 18pt"&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; width: 68%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Accounts payable:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; width: 12%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; width: 4%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; width: 12%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Aceros y Laminados Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; text-indent: 0pt"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,625&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,853&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;214,294&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;208,223&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Perfiles Comeciales Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,292&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,632&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Holding Protel, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;251&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;251&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Compa&amp;#241;ia Laminadora Vista Hermosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,404&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,904&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;Operadora Perfiles Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,855&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,850&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;Operadora Pytsa Industrial, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,073&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;8,233&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;Comercializadora SIGOSA, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;102,067&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;Compa&amp;#241;ia Manufacturera de Tubos, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,377&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,631&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 10.6pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;Operadora Compa&amp;#241;ia Mexicana de Tubos, S.A. de C.V.&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,287&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 10.6pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;C&amp;#237;a. Mexicana de Perfiles y Tubos, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;634&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt"&gt;Others&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;352&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,949&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;351,511&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;241,526&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.3pt; text-align: justify"&gt;The other accounts payable correspond&#13;to services and / or purchases of finished products according to their activity.&lt;/p&gt;</ifrs-full:DisclosureOfRelatedPartyExplanatory>
    <ifrs-full:DisclosureOfExpensesByNatureExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 14.2pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;19.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Cost of sales and expenses by their nature&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;At the years ended at December 31,&#13;2020, 2019 and 2018, the cost of sales and administration expenses consist of the following:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; padding-left: 4pt; width: 50%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 4pt; text-align: right; width: 13%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right; width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right; width: 13%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 4pt; text-align: right; width: 15%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Raw materials and consumables&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;16,343,140&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;16,411,788&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;15,565,242&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; 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   &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,536,387&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Ferroalloys&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,617,352&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,137,671&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,973,586&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Refractories&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;629,758&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;707,214&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;613,563&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 50%; padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Oxygen&lt;/font&gt;&lt;/td&gt;&#13; 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text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;279,272&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Electrodes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;434,265&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,293,096&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;954,415&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Depreciation and amortization&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,452,271&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,108,629&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,221,595&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,243,255&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,790,197&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;319,958&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;954,379&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-top: 6pt; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;31,231,052&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;31,704,566&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;31,643,327&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; padding-left: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cost of sales&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;29,211,724&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;30,067,141&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;30,563,315&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Administrative expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,019,328&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,637,425&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,080,012&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-top: 6pt; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;31,231,052&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;31,704,566&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;31,643,327&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfExpensesByNatureExplanatory>
    <ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 14.2pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;20.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Other (income) expenses, net&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The components of other income (expenses)&#13;net, in the years ended December 31, 2020, 2019 and 2018, are the following:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 50%; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cancellation of balances&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;87,241&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;786&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Land treatments in Pacific Steel, Inc.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,708&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,362&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;8,922&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Attorney&amp;#8217;s fees&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;54,520&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Bad debt estimate&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,320&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,708&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;150,443&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,708&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Sale of scrap&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(232,157)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(3,182)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(9,865)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Recovery of losses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13; 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   &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2,699)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Agreements with clients&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(27,869)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other income&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(32,733)&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(24,760)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other (income) and other expenses, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(546,749)&lt;/font&gt;&lt;/td&gt;&#13; 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 &lt;/table&gt;</ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory>
    <ifrs-full:DisclosureOfFinancialInstrumentsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 14.2pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;21.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Financial instruments&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;a.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Capital risk management&#13;&amp;#8211;&lt;/i&gt;&lt;/b&gt; The Company manages its capital to ensure that its subsidiaries will be able to continue as a going concern while maximizing&#13;the return to its stockholders through the reinvestment of earnings. The Company&amp;#8217;s general strategy has not been altered in recent&#13;years. The Company&amp;#8217;s policy is to not obtain bank loans or any other financing transaction. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;b.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Market risk&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#13;&amp;#8211; &lt;/i&gt;Market risk is the risk that the fair value of future cash flows of a financial instrument fluctuates due to changes in market.&#13;Market prices include the foreign exchange risk, interest rate risk and the raw material prices risk. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;c.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Foreign exchange risk&#13;management &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; The Company undertakes certain transactions denominated in foreign currencies, hence, exposures to exchange&#13;rate fluctuations arise. The exposures in exchange rate are managed within the settings of the approved policies. The book value of the&#13;monetary assets and monetary liabilities denominated in foreign currency at the end of the reporting period are as follows (includes foreign&#13;subsidiaries):&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 17.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 55%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 6%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Short &amp;#8211; term assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;12,061,901&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;11,176,625&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Short &amp;#8211; term liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;5,821,467&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;4,843,976&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 10.65pt; text-indent: -7.1pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;Net monetary asset position in foreign currency&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;6,240,434&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;6,332,649&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;Equivalent in U.S. Dollars (thousands)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;USD$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;313,036&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;USD$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;335,545&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;d.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Credit risk management&#13;&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; Credit risk refers to the risk that a counterpart will default on its contractual obligations resulting in financial&#13;loss for the Company. The Company has adopted a policy of only dealing with creditworthy counterparties. The Company only transacts with&#13;entities that have a risk grade equivalent to the investment grade and higher. The Company investigates and rates its major customers.&#13;The Company exposure and the credit ratings of its counterparties are continuously monitored and the accumulated value of transactions&#13;concluded is spread amongst approved counterparties. Credit exposure is controlled by counterparty limits that are reviewed and approved&#13;annually by the risk management committee.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Trade receivables consist of a large&#13;number of customers dedicated to construction and automotive industries, distributed in different geographic areas. Ongoing credit evaluation&#13;is performed on the financial condition of accounts receivable.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The Company does not have significant&#13;credit risk exposure with any single counterparty or any group of counterparties having similar characteristics. The Company defines that&#13;the counterparties that have similar characteristics are considered related parties. Concentration of credit risk to any other counterparty&#13;did not exceed 5% of gross monetary assets at any time during the year.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The credit risk on liquid funds and&#13;derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating&#13;agencies.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;e.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Liquidity risk and&#13;risk tables &lt;/i&gt;&lt;/b&gt;&amp;#8211; Ultimate responsibility for liquidity risk management rests in the board of directors, which has established&#13;an appropriate liquidity risk management framework for the management of the Company&amp;#8217;s short, medium and long-term funding and liquidity&#13;management requirements. The Group manages liquidity risk by maintaining adequate reserves, banking and credit facilities, by continuously&#13;monitoring forecast and actual cash flows, and by matching the maturity profiles of financial assets and liabilities. The following table&#13;sets out details of additional bank lines of credit (to be used as letter of credits) that the Company has at its disposal to reduce liquidity&#13;risk. These lines of credit are obtained by the Company and one part of them has been used for some of the subsidiaries of Industrias&#13;CH, S.A.B. de C.V.:&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;(In thousands of US dollars)&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 17.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 17.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 55%; padding-right: 17.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 14%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Bank loans credit lines:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Drawn balances&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;350,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;350,000&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Undrawn balances&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;182,514&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;116,596&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Available line balance&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;167,486&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;233,404&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfFinancialInstrumentsExplanatory>
    <simecb:DisclosureOfContingenciesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 14.2pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;23.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Contingencies&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;As of December 31, 2020, the Company&#13;has the following contingencies:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: -21.25pt"&gt;a.&amp;#9;Pacific&#13;Steel, Inc. (PS), a subsidiary located in National City in San Diego County, California, United States of America, for which the main&#13;activity is the purchase and sale of scrap, has the following environmental contingencies:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify; text-indent: 0.25in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;California Department of Toxic Substances&#13;Control&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;On September 2002, the Department of&#13;Toxic Substances Control (DTSC) inspected PS facilities based on an alleged complaint from neighbors due to PS&amp;#8217;s excavating to recover&#13;scrap metal on its property and on a neighboring property, which PS rents from a third party (BNSF Railway). In this same month, DTSC&#13;issued an enforcement order of imminent and substantial endangerment determination, which alleges that certain soil piles, soil management&#13;and metal recovery operations may cause an imminent and substantial danger to human health and the environment; consequently, DTSC sanctioned&#13;PS for violating Hazardous Waste Control Laws in the State of California and imposed the obligation to remedy the site. On July 26, 2004,&#13;in an effort to continue with this order, DTSC filed against PS a Complaint for Civil Penalties and Injunctive Relief in San Diego Superior&#13;Court. On July 26, 2004, the court issued a judgment, whereby PS was obligated to pay USD$ 0.2 million, which has been paid.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;On June 6, 2010, the DTSC and the San&#13;Diego Department of Environmental Health (DEH) inspected the facilities of PS, in response to a general complaint. On August 10, 2010&#13;DTSC and DEH conducted a second inspection and found seven infractions. The DEH is satisfied with the compliance of PS on those issues;&#13;however, on October 19, 2010 the technical division of the DTSC recommended to the legal division of DTSC that it impose significant penalties.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The land remediation was suspended at&#13;the beginning of 2011 due to the inefficiency of the process, which was verified by several studies. As an alternative, once the necessary&#13;permits were obtained from the authorities in Mexico, the Mexicali plant began the process of importing non-RCRA soil for final disposal&#13;in a secure landfill based in Nuevo Leon State. This landfill is deposited after the separation of the metal content, which is used as&#13;raw material in the melting process. PS has completed the shipment of non-RCRA soil for final disposal in Nuevo Leon State.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The disposition of a stack&#13;estimated at 8,000 tons of material classified RCRA (hazardous for Federal purposes) was also considered for shipment to Mexico. The&#13;process began in early 2013, but the response from the authorities was slow. Therefore, on April 9, 2015, a letter from the&#13;California Attorney General Department of Justice (Attorney General) was received where PS is required to, in the absence of&#13;obtaining permission from the Mexican authorities; present a program for transport the pile of contaminated soil classified as RCRA&#13;to an authorized confinement in the United States at the latest on April 22, 2015. This letter warned that PS must ship the RCRA&#13;soil no later than July 9, 2015, or risk DTSC proceeding with a civil lawsuit seeking the maximum amount of fines established by law&#13;and corresponding legal redress.&lt;br style="clear: both" /&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;On April 21, 2015, PS sent a letter to&#13;the Attorney General explaining that the authorities in Mexico had not denied permission to the Company but had simply requested that&#13;it present its application in a different format, which had already been presented and reviewed by the authority on April 17, 2015.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;On July 23, 2015, the Attorney General&#13;denied the extension requested by PS and demanded the immediate shipments of the RCRA stack to an authorized landfill. PS began transporting&#13;RCRA soil on July, 29, 2015, and completed removal of the RCRA stack by September 12, 2015 with a total of 3,000 metric tons.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;On January 5, 2016, the Attorney General&#13;and PS stipulated to filing a &amp;#8220;final judgment and order on consent&amp;#8221; or Consent Judgment in San Diego Superior Court. The parties&#13;negotiated the Consent Judgment, which includes the following terms:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;- PS to pay USD$ 0.138 million as a civil&#13;penalty for alleged violations of the 2004 Corrective Action Consent Agreement. PS has made all of the required payments to DTSC as of&#13;December 31, 2017.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;- Remove the RCRA soil pile and send&#13;it to an approved landfill. The Judgment indicates that the Company complied with this commitment by October 2, 2015.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;-&amp;#160;After eliminating the soil pile of RCRA,&#13;the Company should take samples of the floor in which it was located. Samples were taken and the results indicate that the floor had pollution&#13;levels that exceeded the limits established by Government. In April 7, 2016, the General Prosecutor and the DTSC required that the Company&#13;would turn over the floor ten feet wide and two feet down in the perimeter of the area in which was located the soil pile RCRA and to&#13;dispose it in an approved confinement. In turn, PS convinced to DTSC to reach a Turnpike Agreement at august 10, for which would be paid&#13;during two years (up to August 10, 2018) the Agreement was extended, as of August 10, 2018, for a two years additional period, in force&#13;up to August 10, 2020. These Agreement had another extension, in force up to August 10, 2021.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;- The Company shall continue to meet&#13;the conditions of the final judgment, the corrective measures, and all tasks arising from this, which were entered in the same court in&#13;2004.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;On May 29, 2019, the company presented&#13;a proposal to the DTSC, to carry out a work plan in March 2020, the DTSC has agreed tentatively, with that proposal or work plan.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt"&gt;In September 2020, PS informed the DTSC that it had been significantly&#13;affected by the COVID pandemic and the corresponding economic downturn, although it was still committed to the application of a work plan&#13;from IM, it required implementation efforts to be put on hold. Such deployment is in hold as of this date.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 56.7pt; text-indent: 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt"&gt;PS is working to develop a &amp;#8220;corrective measures study&amp;#8221;&#13;(CMS) that is intended to develop a plan for determining what remedy will be implemented at the site. To date, it is unclear what the&#13;appropriate remedy to implement at the PS site will be, when the CMS will be completed, how long remediation will take, and how much it&#13;will cost.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;b.&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;As with most steel producers in United States of America, Republic could incur&#13;significant costs &amp;#9;related to environmental issues in the future, including those arising from environmental compliance activities&#13;and remediation stemming from historical waste management practices at the Republic&amp;#8217;s facilities. The reserve created to cover probable&#13;environmental liabilities of USD$&amp;#160;2.5 million and USD$ 2.6 million were recorded as of December&amp;#160;31, 2020 and 2019, respectively.&#13;The reserve includes incremental direct costs of remediation efforts and post-remediation monitoring costs that are expected to be paid&#13;after corrective actions are complete. As of December 31, 2020, the current and non-current portions of the reserve amounted to USD$ 1.0&#13;million and USD$&amp;#160;1.5 million, (USD$ 1.0 million and USD$ 1.6 million in 2018), respectively, are included in accounts payable and&#13;accumulated liabilities in the short and long term, respectively, in the Consolidated Statements of Financial Position.&lt;br style="clear: both" /&gt;&#13;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: -21.25pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;c.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The Company is not aware&#13;of any material environmental remediation liabilities or contingent liabilities relating to environmental matters with respect to facilities,&#13;for which the establishment of an additional reserve would be necessary at this time. In the event that, in the future, the Company incurs&#13;in any such additional expenses, these costs will most likely be incurred over a number of years. However, future regulatory action regarding&#13;historical waste management practice in the facilities of Republic PS and future changes in applicable laws and regulations may require&#13;the Company to incur significant costs that may have a material adverse effect on the future financial performance of the Company.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: -21.25pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;d.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The Company is involved in&#13;a series of lawsuits and legal claims that have arisen during the normal course of its operations. The Company and its legal advisors&#13;do not expect the outcome of these matters to have any significant adverse effect on the Company&amp;#8217;s financial position and results of operations,&#13;therefore it has not been recognized any liabilities for such lawsuits and claims.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: -21.25pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;e.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Mexican tax authorities have&#13;the right to review, at least the previous five years and could determine differences in taxes payable, plus any corresponding adjustments,&#13;surcharges and fines.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: -21.25pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;f.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Tax authorities in the United&#13;States of America have the right to review, at least the previous three years and could determine differences in taxes payable, plus its&#13;corresponding adjustments, surcharges and fines.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt; text-indent: -21.25pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;g.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Canadian tax authorities&#13;have the right to review, at least the previous four years and could determine differences in taxes payable, plus its corresponding adjustments,&#13;surcharges and fines.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt; text-indent: -21.25pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;h.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Brazilian tax authorities&#13;have the right to review, at least the previous five years and could determine differences in taxes payable, plus its corresponding adjustments,&#13;surcharges and fines.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt; text-indent: -21.25pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;i.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;On September 5, 2017, Grupo&#13;Simec and GV do Brasil were notified of the arbitration procedure filed by SMS Concast at the International Court of Arbitration (ICC),&#13;which demands the payment of USD $ 1.4 million plus expenses, for additional costs incurred in the construction and assembly of the steelmaking&#13;area of the Brazilian plant. On November 6, 2017, the companies of the Group replied to the demand and filed a counterclaim against SMS&#13;Concast for the amount of USD $ 5 million, which GV do Brasil utilized on the equipment to work properly. On February 26, 2020 the arbitrators&#13;sentenced our companies to individual and joint payments of various amounts and in different currencies. In March 2021, the matter was&#13;settled through the payment of USD $450,0003.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;j.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;During the year 2018 Grupo&#13;Simec and some of its subsidiaries have been audited by the tax authorities of Mexico with respect to fiscal years from 2013 to 2017.&#13;The tax which the authority pretends to impose are non-existent taxes, which we have been litigating through various means including &amp;#8220;amparo&amp;#8221;,&#13;lawsuits, resources of revocation in some cases and nullity lawsuit in others. As of December 31, 2018, the payment has not been enforceable&#13;in any of the disputed matters. The amount of tax credits being appealed in court ascends to $ 5,880 million. During the 2020 and 2019&#13;financial year, some of the Simec Group subsidiaries that have oversight acts affected tax payments and expenses through Remedial Agreements&#13;signed between the companies and the Tax Administration Service (SAT) during the aforementioned years for an amount of $554.4 million&#13;and $2,323.7 million. All lawsuits regarding the tax credits were settled, the amount was $5,880 million.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;k.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Related to Republic Steel&amp;#8217;s&#13;audits of GST for the periods 2015-2016 and 2017-2018 made by the Canadian Revenue Agency (CRA), amounts of USD $4,178,517 plus interest&#13;for the period 2015-2016 and USD $6,372,306 plus interest for the period 2017-2018 were determined by the CRA. The Company presented a&#13;notice of objection for the 2015-2016 period on September 2018 and another for the 2017-2018 period on March 2021. As of March 19, 2021&#13;all information was provided and we are expecting the final assessment.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;l.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;In connection with a sales&#13;and use tax audit by the Ohio Department of Taxes covering the period from January 1, 2009 to December 31, 2012, an assessment of $ 2,452,028&#13;(including interests of $ 394,138) against the Company was issued, on December 9, 2016. The Company does not agree with the evaluation&#13;in its entirety and has filed a Reevaluation Petition on January 30, 2017 appealing the assessment to the Ohio Board of Tax Appeals. As&#13;of May 27, 2020, no resolution has been obtained on this appeal. The Company also received a notification of appraisal at December 11,&#13;2020, for $1,631,827 (including interest for $339,885, which covers the period from January 1st, 2014 to September 30, 2018, The Company&#13;neither agreed with the appraisal in its whole, for the same reasons and it has presented an appeal before the Board of Tax Appeals of&#13;Ohio. At March 2021, no resolution on any of these appeals have not been obtained.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;m.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Related to Republic Steel&amp;#8217;s&#13;audits of GST for the periods 2015-2016 and 2017-2018 made by the Canadian Revenue Agency (CRA), Amounts of USD $4,178,517 plus interest&#13;for the period 2015-2016 and USD $6,372,306 plus interest for the period 2017-2018 were determined by the CRA. The Company presented a&#13;notice of objection for the 2015-2016 period on September 2018 and another for the 2017-2018 period on March 2021. As of march 19, 2021&#13;all information was provided and we are expecting the final assessment.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt; text-indent: -21.25pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: 0pt"&gt;Due to the nature of this matter and the&#13;uncertainty of the resolution on the appeal that is in the early stages, the Company has not recorded an expense in the fiscal year 2019&#13;or 2018 that recognizes the evaluation or any estimated amount of liquidation.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;</simecb:DisclosureOfContingenciesExplanatory>
    <ifrs-full:DisclosureOfCommitmentsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 14.2pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;24.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Commitments&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;a.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;On May 1, 2018, the Company&#13;signed a contract with ArcelorMittal S.A. in Brazil, for the acquisition of Cariacica and Itauna steels for rent, producing plants and&#13;wire drawing equipment for the production of wires and derivatives.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: 0pt"&gt;The Cariacica unit&#13;has the capacity to produce 600 thousand metric tons of liquid steel per year and 450 thousand metric tons of rolled steel products. This&#13;plant has in 2020 and 2019 more than 800 and 500 employees, respectively, and can produce rod and light structural profiles. The factory&#13;is located in the city of Cariacica, next to the city of Victoria, in the state of Esp&amp;#237;rito Santo on a land of more than 1,200,000&#13;square meters.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: -21.25pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: 0pt"&gt;The Itauna unit&#13;has an installed capacity to produce 120,000 metric tons per year of steel laminate products and can manufacture light structural profiles&#13;and rods. The plant is located in the city of Itauna in the state of Minas Gerais, less than 100 kilometers away from Belo Horizonte and&#13;in 2020 and 2019 has114 and 94 employees. The factory was leased under a contract expiring in August 2020. After its expiration, the plant&#13;was acquired.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: -21.25pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;b.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Republic leases certain equipment,&#13;office space and computer equipment under non-cancelable operating leases. The leases expire at various dates through 2020. During the&#13;years ended December 31, 2020, 2019 and 2018, rental expenses relating to operating leases amounted to USD$&amp;#160;0.1 million, USD$ 0.7&#13;million, and USD$&amp;#160;0.5 million, respectively. Currently there are no additional obligations post-2020.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: -21.25pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: TrebuchetMS"&gt;c.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;In January 2013, The Company&#13;reached a contract with EnerNOC, which allows Republic to receive payments for reduction in the electric energy consumption during a term&#13;declared by PJM Interconnection as an Emergency. The contract is for 5 years starting at January 31, 2013 and concluded atMay 31, 2018.&#13;At that date, the Agreement was extended up to May 31, 2021.The Company recognized an income, for this contract in 2929 and 2019 for USD&#13;$ 1.1 million and USD $ 1.8 million, respectively.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt TrebuchetMS; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;d.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;In January 2018, the Company&#13;entered into a contract with the supplier ECOM, LTDA. for an amount of USD $ 6.3 million for the purchase of energy of 10,000 MWH per&#13;month, for its subsidiary GV do Brasil Industria y Comercio de A&amp;#231;o LTDA, starting the supply in 2019. All payments with monthly&#13;maturity are made 6 days after the month end closing. The contract ended in February 2020.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;e.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;On February 22, 2018, the&#13;contract was signed with Primental Technologies of Italy, United States of America and Mexico, for the construction of the Lamination&#13;train and the supply of a new reheating furnace for the Mexicali plant, thereby increasing capacity manufacturing for the manufacture&#13;of finished product from 17,500 to 22,500 tons per month. From January 2021, flat bars are being produced. As of today, some adjustments&#13;are being made to start the production of rebar in May 2021, and light structures in June 2021. Naturally, the COVID pandemic delayed&#13;significantly the process. USD $24 million from budget has already been spent. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify; text-indent: -21.25pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;f.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;In order to maintain and&#13;increase the continuity and quality of the electricity supply in all the Group&amp;#8217;s plants, the scheme change from Basic Supply (SSB) to&#13;the Qualified Supply Service (SSC), with the provision of acquiring energy in the wholesale electricity market. With the implementation&#13;of this project, which only requires the modernization of the set of equipment that records the consumption measurements of the electrical&#13;substations of each plant, it seeks to achieve a more efficient, safe, clean and transparent electrical service and more competitive prices&#13;than those current. The estimated cost of this project is USD $ 1 million 850 thousand dollars and is expected to culminate in the month&#13;of November 2021.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt; text-indent: -21.25pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;g.&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;In the program execution&#13;to remedy the breach of the requirement to keep placed between the investing public of at least 12% of the shares representing the Capital&#13;Stock of our issuer, presented to the Market Surveillance Directorate of the Bolsa Mexicana de Valores, S.A. de C.V., on August 27, 2019,&#13;the placing of sufficient shares on the markets to exceed that minimum percentage of shareholding is in process.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfCommitmentsExplanatory>
    <ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: bold 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -21.25pt"&gt;&lt;font style="text-decoration: none"&gt;25.&#13;Subsequent events&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"&gt;Our company actively conducts ongoing&#13;reviews of our commercial practices in Mexico and other countries to avoid, as much as possible, the imposition of tariff rates on our&#13;products. On January 16, 2020, a preliminary tariff of 6.75% was imposed on our corrugated rod exports to the United States of America.&#13;After the review from their Department of Commerce (DOC), the tariff was reduced to 1.46%. after the review from the Department of Commerce&#13;(DOC), the Company did not participate in the period of November 1, 2018 to October 31, 2019, Therefore, it is subject to the dumping&#13;rate set in November 2021 for most Mexican companies.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"&gt;&lt;b&gt;Risks Related to Global Economic&#13;Conditions&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"&gt;&lt;b&gt;The outbreak of COVID-19 and disruptions&#13;in the steel industry have had, and are expected to continue to have, an adverse effect on our results of operations, financial condition&#13;and cash flows.&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"&gt;The ongoing global pandemic resulting&#13;from the spread of COVID-19 has had a significant effect on economies, businesses and individuals around the world. Efforts by governments&#13;around the world, including in the U.S. and Mexico, to contain COVID-19 have involved, among other things, border closings and other significant&#13;travel restrictions; mandatory stay-at-home and work-from-home orders; mandatory business closures; public gathering limitations; and&#13;prolonged quarantines. These efforts and other governmental, business and individual responses to the COVID-19 pandemic have led to significant&#13;disruptions to commerce, supply chains, credit losses, lower consumer demand for goods and services and general uncertainty regarding&#13;the near-term and long-term effects of COVID-19 on the domestic and international economy and on public health. Global steel production&#13;has been and will continue to be affected by volatility in the market due to the ongoing COVID-19 pandemic and uncertainty remains around&#13;the extent and duration of the pandemic, the emergence of new and more contagious variants of the virus and the effectiveness of vaccine&#13;programs. We expect steel consumption in the automotive and construction industries to be lower due to delays and reduced demand for steel&#13;products in North&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"&gt;America and globally. These developments&#13;and other consequences of the COVID-19 outbreak have and could continue to materially adversely affect our results of operations, financial&#13;condition and cash flows.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"&gt;On March 31, 2020, the Mexican Ministry&#13;of Health published an Administrative Ruling setting out certain &amp;#8220;Essential Activities&amp;#8221; that may continue to operate during&#13;the national state of sanitary emergency. In accordance with the Administrative Ruling and the Ministry of Health&amp;#8217;s Technical Guidelines&#13;issued on April 6, 2020, we have determined that our business qualifieds within the defined &amp;#8220;Essential Activity&amp;#8221; list. Similarly,&#13;the U.S. Department of Homeland Security guidance has identified our business as a critical infrastructure industry, essential to the&#13;economic prosperity, security and continuity of the United States. While restrictions continue to relax, we cannot predict the impact&#13;of future government measures on our business during the course of the ongoing pandemic. However, Although we continued to operate during&#13;2020, we have experienced, and are likely to continue to experience, significant reductions in demand and supply chain disruption. For&#13;example, the automotive industry, which is one of our significant end markets, has been experiencing a significant amount of disruption&#13;at a time of declining demand, resulting in a decline in profitability. We also may experience disruptions to our operations resulting&#13;from changes in government policy or guidance, including restrictions put in place to reduce the rate of infections and hospitalizations;&#13;quarantines of employees, customers and suppliers in areas affected by the COVID-19 outbreak; and closures of businesses or manufacturing&#13;facilities that are critical to our business or our supply chain.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"&gt;The ongoing COVID-19 pandemic could&#13;also adversely affect our liquidity and ability to raise additional capital. Uncertainty regarding the duration of the COVID-19 pandemic&#13;and disruptions to the steel industry may, for example, adversely affect our ability to raise additional capital, or require additional&#13;capital, or require additional reductions in capital expenditures that are otherwise needed, to support working capital or continuation&#13;of our growth strategy. Additionally, government stimulus programs may not be available to us, our customers or our suppliers, or may&#13;prove to be ineffective. If we are unable to access additional capital at the levels we require, or the cost of credit is greater than&#13;expected, it could materially adversely affect our operating results.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"&gt;The ongoing COVID-19 pandemic could&#13;negatively affect our internal controls over financial reporting as a portion of our workforce is continues to be required to work from&#13;home and, therefore, new processes, procedures, and controls could be required to respond to changes in our business environment.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"&gt;We may be susceptible to increased litigation&#13;related to, among other things, the financial effects of the COVID-19 pandemic on our business, our ability to meet contractual obligations&#13;due to the COVID-19 pandemic, employment practices or policies adopted during the health crisis, or litigation related to individuals&#13;contracting COVID-19 as result of alleged exposures on Company premises.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"&gt;In addition, the COVID-19 outbreak has&#13;continues to significantly increased economic and demand uncertainty. The current outbreak and continued spread of COVID-19 and the emergence&#13;of new and more contagious variants could cause a global recession, which would have a further material adverse effect on our results&#13;of operations, financial condition and cash flows. Global activity levels started to improve during the second half of 2020; however,&#13;the full extent to which the COVID-19 outbreak will affect our operations, and the steel industry generally, remains highly uncertain,&#13;differs from country to country and will ultimately depend on future developments which cannot be predicted at this time, including, but&#13;not limited to, the duration and scope of the restrictions put in place in different locations to reduce the rate of infections and hospitalizations,&#13;the development and spread of variants of COVID-19 and the effectiveness of vaccines as new variants of COVID-19 appear and spread the&#13;duration, severity, speed and scope of the outbreak, levels of unemployment, the length of time required for demand to return and normal&#13;economic and operating conditions to resume. While some restrictions were lifted in the second and third quarters of 2020, new restrictions&#13;were implemented in the fourth quarter of 2020 due to second waves and are expected to continue or to be implemented in the first part&#13;of 2021 and it is currently impossible to We cannot predict whether restrictions will be further relaxed, reinstated or made more stringent.&lt;/p&gt;</ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory>
    <simecb:DisclosureOfFinancialStatementsIssuanceAauthorizationExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Arial, Helvetica, Sans-Serif"&gt;&lt;b&gt;26.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Consolidated financial statements issuance&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 18.2pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"&gt;These consolidated&#13;financial statements have been issued on May 14, 2021 by Ing. Rufino Vigil Gonzalez and C.P. Mario Moreno Cortez, General Director and&#13;Financial Coordinator of Grupo Simec, S.A.B. de C.V., for the approval of the Audit Committee and, where appropriate, by the Board of&#13;Director.&lt;/p&gt;</simecb:DisclosureOfFinancialStatementsIssuanceAauthorizationExplanatory>
    <simecb:DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;a.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Conversion of foreign&#13;subsidiaries financial statements &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; The functional and reporting currency of the Company is the Mexican peso ($).&#13;The financial statements of foreign subsidiaries were translated to Mexican pesos in accordance with International Accounting Standard&#13;(IAS) 21, &lt;i&gt;The Effects of Changes in Foreign Exchange Rates&lt;/i&gt;. Under this standard, the first step to convert financial information&#13;from operations abroad is the determination of the functional currency. The functional currency is the currency of the primary economic&#13;environment of the foreign operation or, if different, the currency that mainly impacts its cash flows.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The U.S. dollar (US Dollar or USD$) was&#13;considered as the functional currency of all the U.S. subsidiaries and Brazilian real for subsidiaries established in Brazil; therefore,&#13;the financial statements of these subsidiaries abroad were converted to Mexican pesos applying:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The exchange rates at the&#13;balance sheet date, to all assets, liabilities and stockholder&amp;#180;s equity.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The historical exchange rate&#13;at revenues, costs and expenses.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The conversion differences are carried&#13;directly to the consolidated statements of comprehensive income as other comprehensive income under the caption translation effects of&#13;foreign subsidiaries.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Relevant exchange rates used in the conversion&#13;of the financial statements of foreign subsidiaries were as follows (Mexican pesos per one U.S. dollar):&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 56.7pt; width: 60%; border-collapse: collapse"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; width: 80%; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current exchange rate as of December 31, 2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; width: 20%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19.95&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current exchange rate as of December 31, 2019&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;18.87&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Average exchange rate for the year ended &lt;br /&gt;&#13;December 31, 2020 (*)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;21.49&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Average exchange rate for the year ended &lt;br /&gt;&#13;December 31, 2019 (*)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19.26&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current exchange rate as of May, 14, 2021&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;20.094&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 0.5in"&gt;(*)&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;Average exchange rate used to translate revenues, costs and expenses of the companies&#13;mentioned above.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;b.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Business combinations&#13;&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; Acquisitions of subsidiaries and businesses units are accounted for using the acquisition method. The consideration&#13;for each acquisition is valued at its fair value on the date of exchange of the transferred assets, liabilities incurred or assumed and&#13;capital instruments issued by the Company in exchange for control of the acquired. The costs related to the acquisition are recognized&#13;in the results when incurred.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;At the date of acquisition, the identifiable&#13;assets acquired and the liabilities assumed are recognized at their fair value, except:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax assets or liabilities&#13;and liabilities or assets related to employee benefit arrangements, which are recognized and measured in accordance with IAS 12, &lt;i&gt;Income&#13;Taxes,&lt;/i&gt; and IAS 19, &lt;i&gt;Employee Benefits,&lt;/i&gt; respectively.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Assets (or disposal groups)&#13;that are classified as held for sale in accordance with IFRS 5, &lt;i&gt;Non-&lt;/i&gt;current &lt;i&gt;Assets Held for Sale and Discontinued Operations,&lt;/i&gt;&#13;are measured in accordance with that Standard.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Any excess of the cost of acquisition&#13;for the Group&amp;#8217;s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the associated company&#13;recognized at the date of acquisition is recognized as goodwill. Goodwill is included in the carrying amount of the investment and is&#13;assessed for impairment annually. Any excess of the Group&amp;#8217;s interest in the net fair value of the assets, liabilities and contingent liabilities&#13;over the cost of acquisition, after the reassessment, is immediately recognized in profit and loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;When the consideration transferred by&#13;the Company in a business combination includes assets or liabilities resulting from a contingent consideration arrangement, the contingent&#13;consideration is measured at its acquisition-date fair value and later adjustments to the consideration are recognized against goodwill,&#13;providing that it has arisen from reliable information on the fair value at the acquisition date and occur during the &amp;#8216;measurement&#13;period&amp;#8217; (which cannot exceed one year from the acquisition date). All other subsequent adjustments are recognized in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The subsequent accounting for changes&#13;in the fair value of the contingent estimates that do not qualify as measurement period adjustments depends on how the contingent consideration&#13;is classified. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates. Contingencies classified&#13;as assets or liabilities are remeasured at subsequent reporting dates in accordance with IAS 37, &lt;i&gt;Provisions, Contingent Liabilities&#13;and Contingent Assets&lt;/i&gt;, as appropriate, with the corresponding gain or loss being recognized in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;When a business combination is achieved&#13;in stages, the Company&amp;#8217;s previously held equity interest in the acquiree are remeasured to fair value at the acquisition date (i.e.&#13;the date when the Company obtains control) and the resulting gain or loss, if any, is recognized in profit or loss. Amounts arising from&#13;interests in the acquiree prior to the acquisition date that have been previously recognized in other comprehensive income (loss) are&#13;reclassified to profit or loss where such treatment would be appropriate if that interest were disposed of.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;If the initial accounting for a business&#13;combination is incomplete by the end of the reporting period in which the combination occurs, the Company reports provisional amounts&#13;for the items for which the accounting is incomplete. Those provisional amounts are adjusted during the measurement period, or additional&#13;assets or liabilities are recognized, to reflect new information obtained about facts and circumstances that existed at the acquisition&#13;date that, if known, would have affected the amounts recognized at that date.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;c.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Cash and cash equivalents&#13;and temporary investments &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; Cash consists of deposits in bank accounts that do not generate interest. Cash equivalents&#13;consists in temporary investments referred to as short-term fixed income investments whose original maturity is less than three months.&#13;These investments are reported at cost plus accumulated interest. The value so determined approximates their fair value.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Temporary investments in equity instruments&#13;are measured at the fair value prevailing at the date of the financial statements. Subsequent changes in the fair value are recognized&#13;in profit or loss.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents>
    <simecb:DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;d.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Allowances for doubtful&#13;accounts&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &amp;#8211;&lt;/i&gt; The Companies recognize an estimation for expected credit loss, based on the historical experience of&#13;credit losses in their accounts receivable, current conditions and reasonable and sustainable forecasts of the different quantifiable&#13;future events that could affect the amount of future cash flows for recovering accounts receivable. The determination of the estimate&#13;is aligned with the criteria established in IFRS 9, &amp;#8220;Financial instruments&amp;#8221;.&amp;#9;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;e.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Inventories and cost&#13;of sales &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; Inventories are stated at the lower of cost or net realizable value. The cost allocation formula used&#13;is the average cost. The cost includes acquisition costs of materials, labor and overhead costs related to manufacturing, based on normal&#13;activity levels. The net realizable value represents the estimated selling price for inventories less all estimated costs of completion&#13;and other necessary to make the sale.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The Company classifies raw material&#13;inventory in the Consolidated Statements of Financial Position based on its expected consumption period, presenting as long-term inventories&#13;those which in accordance with historical data and production trends will not be consumed in the short-term (one year).&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The Company classifies as long-term inventory&#13;certain parts and rollers that, according to historical data and trends, showing that such inventories will not be consumed in the short-term.&#13;The Company utilizes coke, a form of coal, as a raw material input to fuel its blast furnace which has been inactive in Lorain, Ohio USA&#13;plant (see Note 9). The Company has 136,541 metric tons (MT) of coke inventory valued at 953 million Mexican pesos (average of USD$ 350/MT)&#13;on hand at December 31, 2020 and 136,541 MT of coke inventory valued at 747 million Mexican pesos (average of USD$ 290/MT) on hand at&#13;December 31, 2019 that is classified as long-term in the accompanying Consolidated Statements of Financial Position.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The Company follows the practice of&#13;providing a reserve for slow-moving inventory, considering the total of products and raw materials (including coke) with a turnover above&#13;one year, which is recorded in the statement of financial position and against account is the cost of sales.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The cost of sales of the Company includes&#13;inventory costs, outbound freight charges, purchasing and receiving costs, inspection costs, and warehousing costs in cost of goods sold.&#13;Vendor payment incentives are recorded as a reduction to cost of goods sold.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories>
    <ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;f.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Property&lt;/i&gt;, &lt;i&gt;plant&#13;and equipment &amp;#8211;&lt;/i&gt;&lt;/b&gt; Property, plant and equipment are &lt;b&gt;r&lt;/b&gt;ecorded at acquisition cost less any recognized impairment loss.&#13;Cost includes all expenses related to acquisition and installation and, for qualifying assets, borrowing costs (interest) capitalized&#13;in accordance with the Company&amp;#8217;s accounting policy. Depreciation is recognized so as to write off the cost of assets (other than&#13;land and properties under construction) less their residual values over their useful lives, using the straight-line method, and commences&#13;when the assets are ready for their intended use. The estimated useful lives, residual values and depreciation method are reviewed at&#13;the end of each reporting period, with the effect of any change in estimates accounted for on a prospective basis.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;An item of property, plant and equipment&#13;is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain&#13;or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the&#13;sales proceeds and the carrying amount of the asset and is recognized in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The initial estimated useful lives of&#13;the Company&amp;#8217;s main assets are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" align="center" style="font: 10pt Times New Roman, Times, Serif; width: 75%"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 72%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 28%; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Years&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Buildings&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;10 to 65&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Machinery and equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5 to 40&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Transportation equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Furniture, chattels and computer equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3 to 10&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Repair and maintenance costs that significantly&#13;increase productive capacity or extend the useful lives of existing plant and equipment are capitalized. Supplies, comprising of spare&#13;parts and consumables for internal use are classified under property, plant and equipment and expensed as incurred in the manufacturing&#13;process. All other repair and maintenance costs are expensed as incurred. Capital expenditures for projects that cannot be put into use&#13;immediately are included in constructions and machinery in-progress. When constructions and machinery in-progress are completed, they&#13;are transferred to depreciable assets.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;g.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Leases&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &amp;#8211;&#13;&lt;/i&gt;IFRS 16 &amp;#8220;Leases&amp;#8221; became effective as of 1 January 2019. These provisions consist of recognizing an asset for the right&#13;to use the underlying asset and a liability for the lease thereof on the start date of the lease. The right-of-use asset is valued at&#13;acquisition cost less accumulated depreciation and, where appropriate, impairment losses; the Lease Liability is valued at the present&#13;value of future lease payments to be made and any other payment for the right to use the underlying asset in the lease term that has not&#13;been made at the start date of the lease. The company applied the exception established in paragraph 5 of IFRS 16, where the lease agreements&#13;signed are short-term and there is no reasonable certainty that they would be extended after their expiration.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;h.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Costs for loans&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#13;&amp;#8211;&lt;/i&gt; Costs for loans directly attributable to the acquisition, construction or production of qualifying assets, which are assets&#13;that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets,&#13;until such time as the assets are ready for their intended use or sale.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Investment income earned on the temporary&#13;investment of specific loans pending their expenditure on qualifying assets is deducted from the costs for loans eligible for capitalization.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;All other costs for loans are recognized&#13;in profit or loss in the period in which they are incurred.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;i.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Intangible assets &amp;#8211;&#13;&lt;/i&gt;&lt;/b&gt;Intangible assets with definite useful lives that are acquired separately are carried at cost, less accumulated amortization and&#13;accumulated impairment losses. Amortization is recognized on a straight-line basis over their estimated useful lives. The estimated useful&#13;life and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted&#13;for, on a prospective basis. Intangible assets with indefinite useful lives that are acquired separately are carried at cost less accumulated&#13;impairment losses.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Expenditure on research activities is&#13;recognized as an expense in the period in which it is incurred.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;An internally-generated intangible asset&#13;arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the following have&#13;been demonstrated:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The technical feasibility&#13;of completing the intangible asset so that it will be available for use or sale;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The intention to complete&#13;the intangible asset and use or sell it;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The ability to use or sell&#13;the intangible asset;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;How the intangible asset&#13;will generate probable future economic benefits;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The availability of adequate&#13;technical, financial and other resources to complete the development and to use or sell the intangible asset; and&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The ability to measure reliably&#13;the expenditure attributable to the intangible asset during its development.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The amount initially recognized for internally-generated&#13;intangible assets is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria&#13;listed above. Where no internally-generated intangible asset can be recognized, development expenditure is recognized in profit or loss&#13;in the period in which it is incurred. Subsequent to initial recognition, internally-generated intangible assets are reported at cost&#13;less accumulated amortization and accumulated impairment losses, on the same basis as intangible assets that are acquired separately.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Intangible assets acquired in a business&#13;combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition date (which is regarded&#13;as their cost). Subsequent to initial recognition, intangible assets acquired in a business combination are reported at cost less accumulated&#13;amortization and accumulated impairment losses, on the same basis as intangible assets that are acquired separately.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;An intangible asset is derecognized on&#13;disposal, or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition of an intangible&#13;asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognized in profit or&#13;loss.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;j.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Goodwill &amp;#8211; &lt;/i&gt;&lt;/b&gt;Goodwill&#13;arising from a business combination is carried as an asset at cost as established at the date of acquisition of the control of the business&#13;less accumulated impairment losses, if any. For the purposes of impairment testing, goodwill is allocated to each of the Company&amp;#8217;s&#13;cash-generating units that would be expected to benefit from the synergies of the combination. A cash-generating unit to which goodwill&#13;has been allocated is tested for impairment annually, or more frequently when there is indication that the unit may be impaired. If the&#13;recoverable amount of the cash-generating unit is less than its carrying amount, the impairment loss is allocated first to reduce the&#13;carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro rata based on the carrying amount of&#13;each asset in the unit. An impairment loss recognized for goodwill is not reversed in subsequent periods. On disposal of the relevant&#13;cash-generating unit, the attributable amount of goodwill is included in the determination of the profit or loss on disposal.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;k.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Impairment of tangible&#13;and intangible assets other than goodwill &amp;#8211; &lt;/i&gt;&lt;/b&gt;At the end of each reporting period or more frequently when impairment potential&#13;identified, the Company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication&#13;that those assets have suffered an impairment loss. If any of such indication exists, the recoverable amount of the asset is estimated&#13;in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual&#13;asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Where a reasonable and consistent&#13;basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they are&#13;allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified. Intangible&#13;assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment at least annually, and whenever&#13;there is an indication that the asset may be impaired. Recoverable amount is the higher of fair value less costs to sell and value in&#13;use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that&#13;reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash&#13;flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than it&amp;#180;s&#13;carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&amp;#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;An impairment loss is recognized immediately&#13;in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation&#13;decrease. Where an impairment loss subsequently reverses, the carrying amount of the asset (or a cash-generating unit) is increased to&#13;the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would&#13;have been determined had no impairment loss been recognized for the asset (or cash-generating unit) in prior years. For purposes of allocation&#13;of goodwill when there is business combination will be distributed among each of the cash generating units of the acquiring entity, expected&#13;synergy benefits. A reversal of an impairment loss is recognized immediately in profit or loss and allocated to the assets of that unit,&#13;the carrying amount of an asset other than goodwill attributable to a reversal of an impairment loss of value shall not exceed the carrying&#13;amount that would have been obtained if had not recognized an impairment loss in value for the asset in prior periods. Unless the related&#13;asset is recognized at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The reversal of the impairment loss is&#13;recorded on profit and loss, unless the corresponding asset recognizes a restated amount, in which case the reversal of the impairment&#13;loss is treated as a restatement increase.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 35.45pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;l.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Provisions&lt;/i&gt;&lt;/b&gt;&#13;&amp;#8211; Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of a past event, it is&#13;probable that the Company will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.&#13;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The amount recognized as a&#13;provision is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into&#13;account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to&#13;settle the present obligation, it&amp;#180;s carrying amount is the present value of those cash flows.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;m.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Employee benefits &lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt;&#13;The costs of direct benefits and defined benefit and defined contribution retirement plans are recognized as an expense when employees&#13;have rendered service entitling them to the right to receive those benefits.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The retirement benefit liability is&#13;determined based on the present value of the defined benefit obligation at the date of the statement of financial position. Any compensation&#13;included in the determination of the liability premiums corresponds to seniority premiums for retirement. Actuarial gains and losses are&#13;recognized on profit or loss for the year. The retirement benefit liability and the related net cost of the period are determined under&#13;the projected unit credit method based on projected salaries and certain assumptions determined by independent actuaries.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Liabilities for employee benefits recognized&#13;in the consolidated statement of financial position represent the present value of the defined benefit obligation.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Republic operates various employee benefit&#13;plans. The contributions to these benefit plans are either contractually determined by the terms of a collective bargaining agreement&#13;with the United Steelworkers or they are under the terms of a defined contribution plan. Accordingly, the company pays fixed contributions&#13;to separate entities and they are expensed in the period in which the employees rendered the services entitling them to the benefits.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;n.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Earnings per share&#13;&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&amp;#8211;&lt;/i&gt; Income per share is calculated by dividing net income or loss related to the controlling interests, by the weighted&#13;average shares outstanding during each year presented.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;o.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Income taxes&lt;/i&gt;&lt;/b&gt;&lt;i&gt;&#13;&amp;#8211; &lt;/i&gt;Income taxes represents the sum of the tax currently payable and deferred taxes.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Current tax&lt;/i&gt;&lt;/b&gt;&#13;&amp;#8211; The Company incurs Income Tax (ISR) (See note 15) which is recorded in the result in the year in which it is determined. Determined&#13;ISR is based on fiscal earnings. Fiscal earning differs from the gain reported in the Consolidated Comprehensive Income Statement, due&#13;to taxable income or deductible expenses in other years and items which are never taxable or deductible. The tax liability for the Company&#13;is computed using statutory rates promulgated or substantially approved at the end of the period on report. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Deferred tax&lt;/i&gt;&lt;/b&gt;&#13;&amp;#8211;Deferred tax is recognized on differences between the carrying amounts of assets and liabilities in the financial statements and&#13;the corresponding tax basis using the liability method. Deferred tax liabilities are generally recognized for all taxable temporary differences,&#13;and deferred tax assets are generally recognized for all deductible temporary differences to the extent that it is probable that taxable&#13;profits will be available against which those deductible temporary differences can be utilized. Such assets and liabilities are not recognized&#13;if the temporary difference arises from goodwill or from the initial recognition (other than in a business combination) of other assets&#13;and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify"&gt;The carrying amount of deferred tax assets&#13;is reviewed at each balance sheet date and reduced by a valuation allowance to the extent that it is no longer probable that sufficient&#13;taxable earnings will be available to allow all or part of the asset to be recovered.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify"&gt;Deferred tax assets and liabilities are&#13;computed using the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based on&#13;tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date. The effects of changes in the statutory&#13;rates are accounted for in the period that includes the enactment date. The measurement of deferred tax liabilities and assets reflects&#13;the tax consequences that would follow from the manner in which the Company expects, at the reporting date, to recover or settle the carrying&#13;amount of its assets and liabilities.&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify"&gt;Deferred tax assets and liabilities are&#13;offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to&#13;income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities on a net basis.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify"&gt;The Company follows the practice of recognizing&#13;the benefit from the amortization of acquired or generated tax losses in current earnings that are amortized.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Current and deferred&#13;tax for the period&lt;/i&gt;&lt;/b&gt; &amp;#8211; Current and deferred tax are recognized as an expense or income in periodic profit or loss, except&#13;when they relate to items that are recognized in other comprehensive income (loss) or directly in equity, in which case, the current and&#13;deferred tax are also recognized in other comprehensive income (loss) or directly in equity, respectively.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Interests on recoverable&#13;tax balances&lt;/i&gt;&lt;/b&gt; &amp;#8211; Interest on recoverable tax balances are presented in the consolidated statements of comprehensive income&#13;as interest income.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;p.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Foreign currencies&#13;&amp;#8211; &lt;/i&gt;&lt;/b&gt;In preparing the financial statements of each individual group entity, transactions in currencies other than the entity&amp;#8217;s&#13;functional currency (foreign currencies) are recognized at the rates of exchange prevailing at the dates of the transactions. At the end&#13;of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date. In the&#13;case of non-monetary items, which arise from the payment or collection of anticipated considerations, are recognized at the exchange rate&#13;in force of the date of the transaction. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Exchange differences are recognized in&#13;profit or loss in the period in which they arise except for:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Exchange differences on foreign&#13;currency borrowings relating to assets under construction for future productive use,&amp;#9; which are included in the cost of those assets&#13;and are recorded as an adjustment to interest costs on those foreign currency borrowings;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Exchange differences on transactions&#13;entered into in order to hedge certain foreign currency risks; and&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Exchange differences on monetary&#13;items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming&#13;part of the net investment in the foreign operation), which are recognized initially in other comprehensive income and reclassified from&#13;equity to profit or loss on sale of all or part of the net investment.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;q.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Financial instruments&#13;&amp;#8211; &lt;/i&gt;&lt;/b&gt;Financial assets and financial liabilities are recognized when a group entity becomes a part to the contractual provisions&#13;of the instrument.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Financial assets and financial liabilities&#13;are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets&#13;and financial liabilities are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate,&#13;on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair&#13;value through profit or loss are recognized immediately in profit or loss.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;r.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Financial assets &amp;#8211;&#13;&lt;/i&gt;&lt;/b&gt;Financial assets are classified into the following specified categories: &amp;#8220;financial assets at fair value through profit&#13;or loss&amp;#8221;, &amp;#8220;held-to-maturity investments&amp;#8221;, &amp;#8220;available-for-sale financial assets&amp;#8221; and &amp;#8220;loans and receivables&amp;#8221;.&#13;The classification depends on the nature and purpose of the financial assets and is determined at the time of initial recognition. All&#13;regular way purchases or sales of financial assets are recognized and derecognized on a trade date basis. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Regular way purchases or sales are purchases&#13;or sales of financial assets that require delivery of assets within the time frame established by regulation or convention in the marketplace.&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The effective interest method is a method&#13;of calculating the amortized cost of a debt instrument and of allocating interest income over the relevant period. The effective interest&#13;rate is the rate that exactly discounts estimated future cash receipts (including all fees and points paid or received that form an integral&#13;part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the debt instrument,&#13;or, (where appropriate), a shorter period, to the net carrying amount on initial recognition.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The Company does not have financial assets&#13;classified as &amp;#8220;available-for-sale financial assets&amp;#8221;.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Loans and receivables are non-derivative&#13;financial assets with fixed or determinable payments that are not quoted in an active market. Loans and accounts receivable are measured&#13;at amortized cost using the effective interest method, less any impairment.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Financial assets are assessed for indicators&#13;of impairment at the end of each reporting period. Financial assets are considered to be impaired when there is objective evidence that,&#13;&amp;#9;as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows&#13;of the investment have been affected.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Objective evidence of impairment could&#13;include:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Significant financial difficulty&#13;of the issuer or counterparty; &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Breach of contract, such&#13;as a default or delinquency in interest or principal payments; &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;It becoming probable that&#13;the borrower will enter bankruptcy or financial re-organization; or&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The disappearance of an active&#13;market for that financial asset because of financial difficulties.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;For certain categories of financial assets, such as trade receivables, assets&#13;that are assessed not to be impaired individually are, in addition, assessed for impairment on a collective basis. Objective evidence&#13;of impairment for a portfolio of receivables could include the Company&amp;#8217;s past experience of collecting payments, as well as observable&#13;changes in national or local economic conditions that correlate with default on receivables.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;For financial assets carried at amortized&#13;cost, the amount of the impairment loss recognized is the difference between the asset&amp;#8217;s carrying amount and the present value of&#13;estimated future cash flows, discounted at the financial asset&amp;#8217;s original effective interest rate.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;The carrying amount of the financial asset&#13;is reduced by the impairment loss directly for all financial assets with the exception of trade receivables, where the carrying amount&#13;is reduced through the use of an allowance account. When a trade receivable is considered uncollectible, it is written off against the&#13;allowance account. Subsequent recoveries of amounts previously written off are credited against the allowance account. Changes in the&#13;carrying amount of the allowance account are recognized in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;Except for equity instruments available for&#13;sale, if, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively to an event&#13;occurring after the impairment was recognized, the previously recognized impairment loss is reversed through profit or loss to the extent&#13;that the carrying amount of the investment at the date the impairment is reversed does not exceed what the amortized cost would have been&#13;had the impairment not been recognized.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;The Company recognizes a financial asset only&#13;when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the&#13;risks and rewards of ownership of the asset to another entity. If the Company neither transfers nor retains substantially all the risks&#13;and rewards of ownership and continues to control the transferred asset, the Company recognizes its retained interest in the asset and&#13;an associated liability for amounts it may have to pay. If the Company retains substantially all the risks and rewards of ownership of&#13;a transferred financial asset, the Company continues to recognize the financial asset and also recognizes a collateralized borrowing for&#13;the proceeds received.&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;On recognition totally a financial asset,&#13;the difference between the carrying amount of an asset and the sum of the consideration received and receivable and the cumulative gain&#13;or loss that had been recognized in other comprehensive income and accumulated in equity is recognized in profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;When&#13;the financial asset is partially derecognized (when the Company retains the option to repurchase part of a transferred asset, or retains&#13;residual interest that does not result in the retention of substantial risks and rewards of ownership and the Company retains control),&#13;the Company will distribute the initial value of the financial asset between the part that continues to be recognized and the part that&#13;is no longer recognized based on the fair values &lt;/font&gt;&lt;font style="font-family: Arial, Helvetica, Sans-Serif"&gt;&amp;#8203;&amp;#8203;&lt;/font&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;of&#13;various parts as of the transfer date. The difference between the book value assigned to the part that is no longer recognized and the&#13;sum of the consideration received by such part; and any accumulated profit or loss assigned to it that has been recognized in other comprehensive&#13;income will be recognized in the consolidated income statement.&lt;/font&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;s.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Financial liabilities&#13;&amp;#8211; &lt;/i&gt;&lt;/b&gt;Debt and equity instruments issued by a group entity are classified as either financial liabilities or as equity in accordance&#13;with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Financial liabilities&#13;are classified as either financial liabilities &amp;#8220;at fair value through profit or loss&amp;#8221; or &amp;#8220;other financial liabilities&amp;#8221;.&#13;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Financial liability at fair value with&#13;changes through profit or loss is a financial liability classified as held for trading or it is designated as at fair value with changes&#13;through profit or loss.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;A financial liability is classified as&#13;held for trading if:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;It has been acquired principally&#13;for the purpose of repurchasing it in the near term; &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;On initial recognition, it&#13;is part of a portfolio of identified financial instruments that the Company manages together and has a recent actual pattern of short-term&#13;profit-taking; or &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;It is a derivative that has&#13;not been designated as a hedging instrument and fulfils the condition to be effective.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;A financial liability other than a financial&#13;liability held for trading may be designated as at fair value through profit or loss upon initial recognition if:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Such designation eliminates&#13;or significantly reduces a measurement or recognition inconsistency that would otherwise arise; or&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 78pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The yield of a group of financial&#13;assets, financial liabilities or both, is administered and assessed based on its fair value, according to an investment strategy or risk&#13;management that the Company has documented and provided internal information over that group, based on its fair value; or&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The financial liability forms&#13;part of a group of financial assets or financial liabilities or both, which is managed and its performance is evaluated on a fair value&#13;basis, in accordance with the Company&amp;#8217;s documented risk management or investment strategy, and information about the grouping is&#13;provided internally on that basis; or&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;It forms part of a contract&#13;containing one or more embedded derivatives, and IAS 39, &lt;i&gt;Financial Instruments: Recognition and Measurement,&lt;/i&gt; permits the entire&#13;combined contract (asset or liability) to be designated as at fair value through profit or loss.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Financial liabilities at&#13;fair value through profit or loss are recorded at fair value, with any gains or losses arising on remeasurement recognized in profit or&#13;loss. The net gain or loss recognized in profit or loss incorporates any interest paid on the financial liability and is included in the&#13;&amp;#8216;other gains and losses&amp;#8217; line item in the consolidated statement of comprehensive income.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other financial liabilities&#13;including borrowings are subsequently measured at amortized cost using the effective interest method. The effective interest method is&#13;a method of calculating the amortized cost of a financial liability and of allocating interest expense over the relevant period. The effective&#13;interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial liability,&#13;or (where appropriate a shorter period), to the net carrying amount on initial recognition.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 21.3pt"&gt;-&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The Company derecognizes&#13;financial liabilities when, and only when, the Company&amp;#8217;s obligations are discharged, cancelled or expire. The difference between&#13;the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit or loss at&#13;that time. &lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;t.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Derivative financial&#13;instruments &amp;#8211; &lt;/i&gt;&lt;/b&gt;The Company sometimes uses derivative financial instruments for hedging risks associated with natural gas&#13;prices; this commodity is used for the production of goods, for which it conducted studies on historical consumption, future requirement&#13;and commitments acquired, thus diminishing its exposure to risks other than its normal operating risks.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;These derivatives are initially recognized&#13;at fair value at the date the derivative contracts are entered into and subsequently are remeasured to the fair value at the end of reporting&#13;period. The resulting gain or loss is recognized in profit or loss immediately unless the derivative is designated and effective as a&#13;hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;To mitigate the risks associated with&#13;changes in natural gas prices occurring naturally as a result of the supply and demand on international markets, the Company uses natural&#13;gas cash-flow exchange contracts or natural gas swaps to offset fluctuations in the price of natural gas, whereby the Company receives&#13;a floating price and pays a fixed price. Fluctuations in natural gas prices from volumes consumed are recognized as part of the Company&amp;#8217;s&#13;operating cost.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;At the inception of the hedge relationship,&#13;the Company documents the relationship between the hedging instrument and the hedged item, along with its risk management objectives and&#13;its strategy for undertaking various hedge transactions. Furthermore, at the inception of the hedge and on an ongoing basis, the Company&#13;documents whether the hedging instrument is highly effective in offsetting exposure to changes in fair values or cash flows of the hedged&#13;item attributable to the hedged risk.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The effective portion of changes in&#13;the fair value of derivatives that are designated and qualify as cash flow hedges is recognized in other comprehensive income and accumulated&#13;under the heading of &lt;i&gt;fair value of derivative financial instruments, &lt;/i&gt;net of the corresponding income taxes. The gain or loss relating&#13;to the ineffective portion of hedge instrument is recognized immediately in profit or loss, and is included in the cost of sales line&#13;item.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The Company periodically evaluates the&#13;changes in cash flows of the derivative instrument to analyze if the swaps are highly effective for mitigating the exposure to natural&#13;gas price fluctuations. A hedge instrument is considered to be highly effective when changes in its fair value or cash flows of the primary&#13;position are compensated on a regular or cumulatively basis, by changes in fair value or cash flows of the hedging instrument in a range&#13;between 80% and 125%.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Amounts previously recognized in other&#13;comprehensive income are reclassified to profit or loss in the periods when the hedged item is recognized in profit or loss, in the same&#13;line of the consolidated statement of comprehensive income as the recognized hedged item. However, when the hedged forecasted transaction&#13;results in the recognition of a non-financial asset or a non-financial liability, the gains and losses previously accumulated in equity&#13;are transferred from equity and included in the initial measurement of the cost of the non-financial asset or non-financial liability.&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;Hedge accounting is discontinued when&#13;the Company revokes the hedging relationship, when the hedging instrument expires or is sold, terminated, or exerted, or when it no longer&#13;qualifies for hedge accounting. Any gain or loss accumulated from the hedge instrument that had been recognized in other comprehensive&#13;income and accumulated in equity at that time remains in equity until the forecast transaction is ultimately recognized in profit or loss.&#13;When a forecast transaction is no longer expected to occur, the gain or loss accumulated in equity is recognized immediately in profit&#13;or loss.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;u.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Revenue from contracts&#13;with customers&lt;/i&gt;&lt;/b&gt;&lt;i&gt; &amp;#8211;&lt;/i&gt; The income derived from contracts with customers is recognized at the moment in which the control&#13;of the goods or services is transferred to the client for an amount that reflects the consideration to which the company expect to have&#13;rights, in exchange for those goods and services.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The Company&amp;#8217;s revenues are mainly&#13;recognized at a point of time from sales to direct customers.The Company does not have any obligations to be fulfilled in the contracts,&#13;which are obligations to be fulfilled separately and in which a portion of the transaction price should be allocated, other than the delivery&#13;of products confirming to the specifications of a customer purchase order. When determining the transaction price for the sale of products,&#13;the Company would consider the possible effects of the variable consideration, the existence of important financing components, the consideration&#13;other than cash and the consideration payable to the client.&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Contract assets&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;An asset of the contract is the right&#13;to obtain a consideration in exchange for the goods or services transferred to the client when that right is conditioned by something&#13;other than the passage of time. If the Company fulfills an obligation by transferring goods or services to a customer before the customer&#13;pays the consideration or before collection is due, an asset derived from the contract is recognized for the conditional consideration&#13;that the Company is entitled to collect.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Accounts receivable&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;An account receivable represents the&#13;company&amp;#8217;s right to collect a consideration that is unconditional, that is, only the passage of time is required so that the payment of&#13;the consideration is payable.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Contract liabilities&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;A contract liability is the obligation&#13;of an entity to transfer goods or services to a customer from whom the entity has already received a consideration (advance from customers)&#13;or that consideration is already payable. If a customer pays a consideration, or the Company has an unconditional right to receive an&#13;amount as consideration before the Company transfers a good or service to the customer, the Company recognizes a contract liability when&#13;the payment is made or is due.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue>
    <ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;v.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Financial information&#13;by operating segment - &lt;/i&gt;&lt;/b&gt;An operating segment is an identifiable component of the Company that performs business activities, from&#13;which it may earn revenues and incur expenses, including those income and expenses related to transactions with other components of the&#13;entity and upon which the company has separate financial information that is evaluated regularly by the Board of Directors, in making&#13;decisions to allocate resources and assess segment performance.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;w.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Environmental liabilities&#13;- &lt;/i&gt;&lt;/b&gt;The Company and other steel companies are subject to stringent environmental laws and regulations. It is the policy of the Company&#13;to endeavor to comply with applicable environmental laws and regulations. The Company established a liability for an amount which the&#13;Company believes is appropriate, based on information currently available, to cover costs of environmental remediation it deems probable&#13;and estimable. The liability represents an estimate of the environmental remediation costs associated with the required future steps of&#13;remediation, based upon management&amp;#8217;s evaluation of probable outcomes. These estimates are based on currently available facts, existing&#13;technology and presently enacted laws and regulations. The precise timing of remediation activities cannot be reliably determined at this&#13;time due to the absence of any deadlines for remediation under the applicable environmental laws and regulations pursuant to which such&#13;remediation costs will be expended. Accordingly, the Company has not discounted its environmental liabilities. Currently no claims for&#13;recovery are netted against the recorded liabilities.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;x.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&lt;i&gt;Cost of sales and expenses&#13;by function - &lt;/i&gt;&lt;/b&gt;The Company classifies its costs and expenses by function in the Consolidated Statements of Comprehensive Income,&#13;according to accepted practices for the industry in which it operates.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory>
    <ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"&gt;As of December 31, 2020, and 2019, the&#13;subsidiaries of Grupo Simec, S.A.B. de C.V. included in the consolidation are the following:&lt;/p&gt;&#13;&#13;&lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: bottom; font: 11pt Book Antiqua, Times, Serif; padding-right: -5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Percentage of equity owned&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Subsidiaries established in Mexico:&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font: 11pt Book Antiqua, Times, Serif; padding-right: -5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Compa&amp;#241;&amp;#237;a Sider&amp;#250;rgica de Guadalajara, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Arrendadora Simec, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Simec International, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Compa&amp;#241;&amp;#237;a Sider&amp;#250;rgica del Pacifico, S.A. de C.V. &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Coordinadora de Servicios Sider&amp;#250;rgicos de Calidad, S.A. de C.V. (8)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Industrias del Acero y del Alambre, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Procesadora Mexicali, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.99%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Servicios Simec, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Sistemas de Transporte de Baja California, S.A.&amp;#160;de&amp;#160;C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Operadora de Servicios Sider&amp;#250;rgicos de Tlaxcala, S.A.&amp;#160;de C.V. 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   &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Gases Industriales de Tlaxcala, S.A. de C.V. &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;GSIM de Occidente S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Fundiciones de Acero Estructural, S.A. de C.V. &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 62%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; text-indent: -5.4pt"&gt;Sider&amp;#250;rgicos Noroeste, S.A.&#13;    de C.V. (9)&lt;/p&gt;&#13;    &#13;    &#13;    &lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 9%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; text-indent: -5.4pt"&gt;Simec Sider&amp;#250;rgico, S.A.&#13;    de C.V. (10)&lt;/p&gt;&#13;    &#13;    &#13;    &lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Subsidiaries established in foreign countries:&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;SimRep Corporation and Subsidiaries (3) (4) (5)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.41%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;99.41%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Pacific Steel, Inc. (4)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Pacific Steel Projects, Inc. (4)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Simec Steel, Inc. (4)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Simec USA, Corp. (4)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Undershaft Investments, NV. (6)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;GV do Brasil Industria e Comercio de A&amp;#231;o LTDA (7)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Companhia Siderurgica do Espiritu Santo S.A. (10) (7)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;100.00%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;GS Steel B.V. (2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Liquidated&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Liquidated&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Trebuchet MS, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;(1)&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;Companies located in San Luis Potosi. For purposes of this report constitute the&#13;&amp;#8220;Grupo San&amp;#8221;.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Company established in Netherlands.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(3)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;ICH owns 0.59% of the shares&#13;in this company at December 31, 2020.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(4)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Companies established in&#13;the United States of America, except a subsidiary of SimRep which is established in Canada.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(5)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;SimRep as an individual company&#13;has no significant &amp;#9;operations or assets, except for its investment in Republic Steel. For purposes of this report, these companies&#13;are named &amp;#8220;Republic&amp;#8221;.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(6)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Company established in Cura&amp;#231;ao.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(7)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Companies established in&#13;Brazil.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(8)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Companies that have lost&#13;the entire capital stock, except Operadora de Metales, S.A. de C.V. and Corporativos G&amp;#38;DL, S.A. de C.V. which only have lost 2/3 of&#13;their capital stock.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(9)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Company incorporated in 2017.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(10)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Company incorporated in 2018.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory>
    <ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Relevant exchange rates used in the conversion&#13;of the financial statements of foreign subsidiaries were as follows (Mexican pesos per one U.S. dollar):&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 56.7pt; width: 60%; border-collapse: collapse"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; width: 80%; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current exchange rate as of December 31, 2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right; width: 20%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19.95&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current exchange rate as of December 31, 2019&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;18.87&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Average exchange rate for the year ended &lt;br /&gt;&#13;December 31, 2020 (*)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;21.49&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Average exchange rate for the year ended &lt;br /&gt;&#13;December 31, 2019 (*)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19.26&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current exchange rate as of May, 14, 2021&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;20.094&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 56.7pt"&gt;&lt;/td&gt;&lt;td style="width: 0.5in"&gt;(*)&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;Average exchange rate used to translate revenues, costs and expenses of the companies&#13;mentioned above.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;The initial estimated useful lives of&#13;the Company&amp;#8217;s main assets are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" align="center" style="font: 10pt Times New Roman, Times, Serif; width: 75%"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 72%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; width: 28%; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Years&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Buildings&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;10 to 65&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Machinery and equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5 to 40&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Transportation equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-left: 2.85pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Furniture, chattels and computer equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3 to 10&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Cash and cash equivalents are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 56%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 14%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cash&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,971,175&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;898,394&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cash equivalents (1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;756,523&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,548,053&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,727,698&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,446,447&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cash equivalents are investments&#13;with initial original maturities of less than 90 days and consist primarily of Treasury Bills issued by the United States Treasury Department.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory>
    <ifrs-full:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Age of net receivables that are past&#13;due were as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;At December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 56%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 14%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;30 - 60 days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;164,646&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;279,048&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;61 - 90 days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;22,288&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;121,790&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;91 + days&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;245,420&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;535,955&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;432,354&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;936,793&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;During the years ended December 31,&#13;2020 and 2019, the movement in the allowance for doubtful accounts was as follows:&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 56%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 14%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance at beginning of year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;237,098&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;231,778&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Provisions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,529&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cancellation&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(415)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(63)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Account recoveries&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(1,333)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Translations effects&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1,995)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;854&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance at end of year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;233,355&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;237,098&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current inventory:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 56%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 14%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Finished goods&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,302,443&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,900,624&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Work-in-process&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;96,174&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;109,247&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Billets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,232,736&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,791,802&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Raw materials and supplies&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,817,090&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,760,319&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Materials, spare parts and rollers&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,233,282&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,146,705&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Materials in-transit&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;391,874&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;534,516&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,073,599&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;8,243,213&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;Non-current inventory:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 56%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 14%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Coke&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;952,690&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;747,300&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Spare parts &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;72,139&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;68,587&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Rollers&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;185,498&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;144,486&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Finished goods&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;353,095&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;353,095&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,563,422&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,313,468&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify; text-indent: -3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify; text-indent: -3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Less, valuation allowance at the lower of cost or net realizable value.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(353,095)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(353,095)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,210,327&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;960,373&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory>
    <ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;Cost of property, plant and equipment&#13;is as follows (in millions of Mexican pesos):&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 2.9pt; padding-left: 2.9pt; text-align: center; text-indent: -2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Land&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Buildings&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 2.9pt; padding-left: 2.9pt"&gt;&#13;    &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;Machinery and&lt;/p&gt;&#13;    &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;equipment&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Transportation equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Furniture, mixtures and computer equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Constructions and machinery in-progress&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 26%; padding-right: 2.9pt; padding-left: 2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 7%; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-left: 5pt; width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 7%; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance to January 1, 2019&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,217&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,680&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;28,957&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;159&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-left: 5pt; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;139&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,410&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;36,562&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 2.9pt; padding-left: 4.2pt"&gt;&lt;font style="font: 8.5pt Trebuchet MS, Times, Serif"&gt;Additions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;89&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;591&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;532&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-left: 5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;53&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,271&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-left: 5pt; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 2.9pt; padding-left: 11.25pt; text-indent: -7.05pt"&gt;&lt;font style="font: 8.5pt Trebuchet MS, Times, Serif"&gt;Translation adjustments &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(15)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13; 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font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-left: 5pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(92)&lt;/font&gt;&lt;/td&gt;&#13; 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font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(115)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(148)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(266)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,316&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,440&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;29,637&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;161&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-left: 5pt; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;144&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,015&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;37,713&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory>
    <ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Accumulated depreciation of property,&#13;plant and equipment is as follows (in millions of Mexican pesos):&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Buildings&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 2.9pt; padding-left: 2.9pt"&gt;&#13;    &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;Machinery and&lt;/p&gt;&#13;    &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;equipment&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Transportation equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Furniture, mixtures and computer equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 2.9pt; padding-left: 2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2018&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,055&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;18,380&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;81&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;75&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19,591&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 2.9pt; padding-left: 4.2pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt"&gt;&lt;font style="font: 8.5pt Trebuchet MS, Times, Serif"&gt;Depreciation expense&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;30&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,063&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,099&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 2.9pt; padding-left: 11.25pt; text-indent: -7.05pt"&gt;&lt;font style="font: 8.5pt Trebuchet MS, Times, Serif"&gt;Translation effects&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(3)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(396)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(399)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2019&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,082&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19,047&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;85&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;77&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;20,291&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 2.9pt; padding-left: 4.2pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 2.9pt; padding-left: 4.2pt"&gt;&lt;font style="font: 8.5pt Trebuchet MS, Times, Serif"&gt;Depreciation expense&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;152&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,283&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,441&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 2.9pt; padding-left: 11.25pt; text-indent: -7.05pt"&gt;&lt;font style="font: 8.5pt Trebuchet MS, Times, Serif"&gt;Translation effects&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;21)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;52&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;30&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: -2.9pt; padding-left: 4.2pt; text-indent: -4.2pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,213&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;20,382&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;86&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;81&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;21,762&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;The net book value of property, plant&#13;and equipment is as follows (in millions of Mexican pesos):&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 2.9pt; padding-left: 2.9pt; text-indent: -2.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Net Book Value:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Land&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Buildings&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 2.9pt; padding-left: 2.9pt"&gt;&#13;    &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;Machinery and&lt;/p&gt;&#13;    &lt;p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;Equipment&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Transportation equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Furniture, mixtures and computer equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Constructions and machinery in-progress&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 30%; padding-right: 2.9pt; padding-left: 2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 1%; padding-right: -2.9pt; padding-left: 2.55pt; text-indent: -0.1pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 8%; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 9%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 9%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 1%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2018&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,217&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,625&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,187&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;78&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;64&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,800&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;16,971&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2019&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,291&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,056&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,879&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;76&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;64&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,371&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;16,737&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,316&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,227&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,255&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;75&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;63&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,015&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;15,951&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;The balances as of December 31, 2020&#13;and 2019 are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="8" style="border-bottom: Black 1pt solid; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Amortization&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;period&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;(years)&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: top; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Original&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Accumulated&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;amortization&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Republic trade mark&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; padding-top: 3pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;107,380&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; padding-top: 3pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; padding-top: 3pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;107,380&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;*&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Kobe Tech contract&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;125,141&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;125,141&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;12&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Customers list&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;65,550&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;65,550&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;20&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 6pt; padding-right: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Total from Republic (1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; padding-top: 6pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;298,071&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; padding-top: 6pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;190,691&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; padding-top: 6pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;107,380&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 6pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; padding-top: 6pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 2pt; text-align: right; vertical-align: bottom; padding-top: 6pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 2pt; text-align: right; vertical-align: bottom; padding-top: 6pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Customers list&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,205,700&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,205,700&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;9&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;San 42 trademark (2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;329,600&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;329,600&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;*&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Goodwill (2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,814,160&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,814,160&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;*&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Total from Grupo San (3)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; padding-top: 3pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;4,349,460&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; padding-top: 3pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,205,700&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; padding-top: 3pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,143,760&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; padding-top: 6pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;4,647,531&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; padding-top: 6pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,396,391&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; 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   &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; 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   &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 2pt; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,396,391&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; text-align: right; width: 14%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 16%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="8" style="border-bottom: Black 1pt solid; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td rowspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Amortization&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;period&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;(years)&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13; 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vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -4.6pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Republic trade mark&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; padding-top: 3pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;101,657&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; padding-top: 3pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; vertical-align: bottom; padding-top: 3pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;101,657&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 3pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;*&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Kobe Tech contract&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 2pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;118,471&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 2pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;118,471&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 2pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;12&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Customers list&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13; 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vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; padding-top: 6pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;116,335&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-top: 6pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; padding-top: 6pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 2pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 2pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Customers list&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 2pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,205,700&lt;/font&gt;&lt;/td&gt;&#13; 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padding-top: 6pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,260,095&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Other assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;75,022&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 2pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;75,022&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;4,706,666&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,371,549&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: 2pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,335,117&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="width: 35%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; width: 14%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; width: 14%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; width: 14%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 16%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Symbol"&gt;*&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Intangible assets with undefined&#13;useful life.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Intangible assets from the&#13;Republic acquisition.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The San 42 trademark and&#13;the goodwill are presented net of impairment losses recorded in 2009 for $16,000 and $2,352,000, respectively.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(3)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Intangible assets from the&#13;Grupo San acquisition.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory>
    <ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The reconciliation between the opening&#13;and closing balances of each year is presented below:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Original&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Value&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Accumulated amortization&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Net&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 42%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2018&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,672,503&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2,372,451)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,300,052&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Additions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,880&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(9,880)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Adjustment effect of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;24,283&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;10,782&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;35,065&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2019&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,706,666&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2,371,549)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,335,117&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Additions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;11,250&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(11,250)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Adjustment effect of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,431&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(13,592)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(12,161)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance as of December 31, 2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,719,347&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2,396,391)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,322,956&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 55%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 14%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Trade accounts payable&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,347,325&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,179,830&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other accrued liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,266,512&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,547,214&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,613,837&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -2.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,727,044&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatory>
    <ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The most important actuarial hypothesis&#13;used for the purposes of the determination of the net cost of the period related to the retirement benefits plan were as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Discount rate&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7.7&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7.7&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9.5&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Rate of salary increase&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4.5&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4.5&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4.5&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutComponentsOfNetCostOfBenefitsPlanToEmployeesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Components of net&#13;cost of benefits plan to employees are as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 21.3pt; text-indent: -21.3pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current service cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,775&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,179&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,839&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Financial cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,294&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,242&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,025&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Past service cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;528&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,947&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,481&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Anticipated reduction obligations&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2,366)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;296&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(327)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Actuarial losses (gains) recognized in the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;20,579&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;32,934&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(17,928)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;34,810&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;41,598&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(9,910)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutComponentsOfNetCostOfBenefitsPlanToEmployeesExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutComponentsOfExpenseExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;The expense for the years 2020, 2019&#13;and 2018 was recorded as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 21.3pt; text-indent: -21.3pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 56%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cost of sales&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;19,494&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;23,296&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(5,550)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Administrative expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;15,316&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;18,302&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(4,360)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;34,810&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;41,598&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(9,910)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutComponentsOfExpenseExplanatory>
    <ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;Changes in the present value of the defined&#13;benefit obligation and the balance of the liability consist of the following:&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 72%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Opening balance of the defined benefit obligation&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;123,368&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;81,770&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Current service cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,736&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,179&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Past service cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;8,957&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,947&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Financial cost&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,305&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,242&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Actuarial losses (gains) &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;17,146&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;32,934&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Benefits paid&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(3,648)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;296&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Closing balance of the defined benefit obligation&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;161,864&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;123,368&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 36.85pt; text-align: justify"&gt;The analysis of the income tax charged&#13;to the results of 2020, 2019 and 2018 is as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 36.85pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 36.85pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 50%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 13%; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Income tax of the year for Mexican companies &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,460,057&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,177,506&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;67,745&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Income tax year for foreign companies &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;370,860&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;301,263&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;444,104&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax for Mexican companies &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(94,604)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;12,978&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;408,141&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax for foreign companies &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;341,531&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(215,473)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(167,528)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 15.85pt; text-align: justify; text-indent: -4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,077,844&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,276,274&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;752,462&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0pt 13.9pt 12pt 35.45pt; text-align: justify"&gt;During 2020 and 2019, the income tax&#13;expense (benefit) attributable to income was different from the one that will result for applying 30% (tax rate in Mexico) before these&#13;provisions, as a result of the items shown below:&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.15pt; text-align: justify; text-indent: -3.15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 51%; padding-right: 13.85pt; padding-left: 3.15pt; text-align: justify; text-indent: -3.15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 13%; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Expected benefit, expense&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;1,462,776&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;490,925&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,308,828&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Increase (decrease) as a result of:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Inflation effect, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(139,134)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(417,960)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(114,419)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Impact of the nominal rate differences between the USA and Mexico&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;11,075&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(23,368)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(35,914)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Benefit from utilization of tax loss carry-forwards and others (1)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;16,173&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(987,135)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1,238,444)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Others, net (includes permanent items)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;172,519&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,890,150&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;832,411&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Income tax expense (2)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,523,409&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;952,612&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;752,462&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Effective tax rate&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;31.24%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;58.21%&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;17.92%&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;This amount corresponds&#13;to the income tax benefit obtained by those companies that used tax loss carry-forwards in the years presented that were generated previously&#13;to 2020, 2019 and 2018, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.05pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;For the purpose of determining&#13;the effective tax rate, the payments corresponding to taxes from previous years and expenses that were paid by various group companies&#13;derived from repair agreements during 2020 and 2019 fiscal years were not considered within the income tax expense.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;As of December 31, 2020, Grupo Simec,&#13;S.A.B. de C.V. and certain of its Mexican subsidiaries have updated tax losses pending of amortize as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" align="center" style="font: 10pt Times New Roman, Times, Serif; width: 70%; border-collapse: collapse"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Origin &lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Date&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Expiration&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Date&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Tax losses&amp;#160;&amp;#160;available&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -6.3pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; width: 29%; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2011&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; width: 7%; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 26%; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2021&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 7%; padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%; padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,832,672&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; width: 4%; padding-right: -5.4pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font: 7pt Trebuchet MS, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2012&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2022&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;13&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2013&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2023&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;4,944&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2014&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2024&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;14,231&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2015&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2025&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;8,395&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2016&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2026&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;356,102&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2017&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2027&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;348,058&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2018&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2028&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;100,674&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2019&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2029&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,119,822&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2020&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.45pt; padding-left: 5.4pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2030&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.95pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;846,324&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="white-space: nowrap; padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 5.4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 5.4pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;10,631,235&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -5.4pt; padding-left: 5.4pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 45.6pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(1)&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;This amount includes $&amp;#160;7,832,647&#13;corresponding to a tax loss from the sale of shares which, according to the Income Tax Law, can only be applied against taxable profits&#13;on the sale of shares generated in the future.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatory>
    <ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;Below is a summary of the effects of&#13;the main temporary differences comprising the deferred income tax liability included in the consolidated statements of financial position.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0 &lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 13%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;Deferred tax assets:&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Allowance for doubtful accounts&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(61,536)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(50,476)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Advances from customers&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;283,846&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;182,635&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 39pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 39pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;222,310&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;132,159&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax liabilities:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Property, plant and equipment&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,321,941&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,159,719&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Intangible assets from Grupo San&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;329,600&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;318,768&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Provisions&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;202,407&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;30,641&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;Prepaid expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,883&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;33,137&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 39pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total deferred liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,860,831&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,542,265&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 39pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 39pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Deferred tax liabilities, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,638,521&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,410,106&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory>
    <ifrs-full:DisclosureOfClassesOfShareCapitalExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 35.45pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Common stock as of December 31, 2020 and 2019,&#13;is as follows:&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 0"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Number of shares&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;(in thousands)&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Amount&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 53%; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 16%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 16%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Fixed capital &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;90,850&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;441,786&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Variable capital&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;406,859&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,978,444&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;497,709&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,420,230&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Effect of restatement&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;412,038&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Total&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;497,709&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,832,268&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfClassesOfShareCapitalExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutReconciliationOfNumberOfSharesOutstandingExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt TrebuchetMS; margin: 0"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 28.35pt"&gt;&lt;/td&gt;&lt;td style="width: 28.35pt"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;A reconciliation&#13;of the number of shares outstanding shows below:&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 0"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Thousands of shares&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 53%; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 16%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 16%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Shares outstanding at beginning of year &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;466,141&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;466,919&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Repurchase of capital shares, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(2,898)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(2,940)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Shares outstanding at yearend&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;463,243&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;463,979&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutReconciliationOfNumberOfSharesOutstandingExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutNonControllingInterestChangesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;The table below shows the changes for&#13;the years ended December 31, 2020 and 2019:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 58%; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance at beginning of year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -4.05pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;24,800&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -4.05pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(323,369)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Share of profits and losses for the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -4.05pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(105)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(3,949)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Share of translation effects of foreign subsidiaries&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -0.65pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;11,315&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;352,118&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-top: 6pt; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balance at the end of the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -0.65pt; 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    <ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 25.1pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;Transactions&#13;with related parties, carried out in the ordinary course of business, were as follows:&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; padding-left: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -4pt; padding-left: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Holding company&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 10pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Interest expense&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&#13; 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padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Management staff&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 10pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Administrative services expenditures&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;199,488&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; 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padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Other related parties&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; 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   &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;20,375&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 10pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Purchases&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;27,507&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;438,052&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;106,631&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;90,600&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="width: 49%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify; text-indent: 56.7pt"&gt;(*) Correspond&#13;to the salaries, allowances and bonuses paid to the executives of Simec.&lt;/p&gt;</ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutBalancesReceivableFromAndPayableToRelatedPartiesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify; text-indent: 56.7pt"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 28.35pt"&gt;&lt;/td&gt;&lt;td style="width: 18pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Balances receivable from&#13;and payable to related parties are as follows:&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 94%; border-collapse: collapse; margin-left: 18pt"&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&amp;#160;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="width: 68%; padding-right: 3.5pt; padding-left: 3.3pt; text-indent: -3.3pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;&amp;#160;Short-term&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 12%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;Accounts receivable:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,073&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;C&amp;#225;. Laminadora Vista Hermosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;611&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt"&gt;Operadora compa&amp;#241;&amp;#237;a Mexicana de Tubos, S.A.&#13;    de&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt"&gt;C.V.&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;848&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;C&amp;#237;a Tubos y Perfiles Monterrey, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,318&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Operadora Perfiles Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; 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   &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;717&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Operadora Industrial de Herramientas, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;411&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13; 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   &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,816&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 0pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;52,706&lt;/font&gt;&lt;/td&gt;&#13; 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margin-left: 18pt"&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&amp;#160;&amp;#160;&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Long-term&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Accounts receivable:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;648,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;648,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;648,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;648,281&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&lt;b&gt;Loans to related parties:&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right; text-indent: 10pt"&gt;&amp;#160;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right; text-indent: 10pt"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Industrias CH, S.A.B de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;858,510&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13; 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padding-left: 3.5pt; width: 4%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; width: 12%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Aceros y Laminados Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;214,294&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;208,223&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Perfiles Comeciales Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,292&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,632&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Holding Protel, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;251&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;251&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Compa&amp;#241;ia Laminadora Vista Hermosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,404&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,904&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;Operadora Perfiles Sigosa, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,855&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13; 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 &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;Comercializadora SIGOSA, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;102,067&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;Compa&amp;#241;ia Manufacturera de Tubos, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;7,377&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,631&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 10.6pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;Operadora Compa&amp;#241;ia Mexicana de Tubos, S.A. de C.V.&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;6,287&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 10.6pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&amp;#160;C&amp;#237;a. Mexicana de Perfiles y Tubos, S.A. de C.V.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-indent: 10pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;634&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;-&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt"&gt;Others&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 10pt"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;352&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,949&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;351,511&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;241,526&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutBalancesReceivableFromAndPayableToRelatedPartiesExplanatory>
    <ifrs-full:DisclosureOfExpensesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;At the years ended at December 31,&#13;2020, 2019 and 2018, the cost of sales and administration expenses consist of the following:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; padding-left: 4pt; width: 50%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 4pt; text-align: right; width: 13%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right; width: 3%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right; width: 13%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 4pt; text-align: right; width: 15%"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Raw materials and consumables&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;16,343,140&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;16,411,788&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;15,565,242&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Electrical energy&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,820,667&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,303,640&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,536,387&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Ferroalloys&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,617,352&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,137,671&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,973,586&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Refractories&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;629,758&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;707,214&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;613,563&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 50%; padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Oxygen&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;248,029&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;276,648&lt;/font&gt;&lt;/td&gt;&#13; 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text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,293,096&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,463,091&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Gas and fuels&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13; 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   &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;954,415&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Depreciation and amortization&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,452,271&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,108,629&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,112,418&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Maintenance&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,262,728&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,221,595&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,243,255&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; 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padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;954,379&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-top: 6pt; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;31,231,052&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;31,704,566&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;31,643,327&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 4pt; padding-left: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -4pt; padding-left: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 4pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cost of sales&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;29,211,724&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;30,067,141&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;30,563,315&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Administrative expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,019,328&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,637,425&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,080,012&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-top: 6pt; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;31,231,052&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;31,704,566&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;31,643,327&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfExpensesExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutOtherIncomeExpensesNetExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The components of other income (expenses)&#13;net, in the years ended December 31, 2020, 2019 and 2018, are the following:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 50%; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 15%; padding-right: 2pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Cancellation of balances&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;87,241&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;786&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Land treatments in Pacific Steel, Inc.&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,708&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;3,362&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;8,922&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Attorney&amp;#8217;s fees&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;54,520&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Bad debt estimate&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;5,320&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other expenses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;2,708&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;150,443&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;9,708&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Sale of scrap&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(232,157)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(3,182)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(9,865)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Recovery of losses&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(6,397)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(6,405)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Update of balances in favor in taxes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(256,698)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;0&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(2,699)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Agreements with clients&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(27,869)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other income&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(32,733)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(4,282)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(5,791)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other income&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(549,457)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(13,861)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(24,760)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 17.05pt; text-indent: -17.05pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other (income) and other expenses, net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(546,749)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;136,582&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;(15,052)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutOtherIncomeExpensesNetExplanatory>
    <ifrs-full:DisclosureOfFinancialAssetsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.9pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The book value of the&#13;monetary assets and monetary liabilities denominated in foreign currency at the end of the reporting period are as follows (includes foreign&#13;subsidiaries):&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 17.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 55%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 4%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 9%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 6%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 13%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Short &amp;#8211; term assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;12,061,901&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;11,176,625&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Short &amp;#8211; term liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;5,821,467&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;4,843,976&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 10.65pt; text-indent: -7.1pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;Net monetary asset position in foreign currency&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;6,240,434&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;6,332,649&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;Equivalent in U.S. Dollars (thousands)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;USD$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;313,036&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;USD$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;335,545&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfFinancialAssetsExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutAdditionalBankLinesOfCreditExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;The following table&#13;sets out details of additional bank lines of credit (to be used as letter of credits) that the Company has at its disposal to reduce liquidity&#13;risk. These lines of credit are obtained by the Company and one part of them has been used for some of the subsidiaries of Industrias&#13;CH, S.A.B. de C.V.:&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;(In thousands of US dollars)&lt;/b&gt;&lt;/p&gt;&#13;    &lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 17.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 17.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 55%; padding-right: 17.7pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 14%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 11%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Bank loans credit lines:&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Drawn balances&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;350,000&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;350,000&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Undrawn balances&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;182,514&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;116,596&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Available line balance&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;167,486&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 0.85pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;233,404&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutAdditionalBankLinesOfCreditExplanatory>
    <ifrs-full:DisclosureOfProductsAndServicesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;Information on products:&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" align="right" style="font: 10pt Times New Roman, Times, Serif; width: 95%; border-collapse: collapse"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="8" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Year ended December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; width: 53%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Light structural&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt; width: 2%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right; width: 13%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,529,216&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt; width: 2%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right; width: 13%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,396,632&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt; width: 1%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; width: 14%"&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: right"&gt;1,654,720&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Structural&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;3,677,441&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;3,304,178&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,441,079&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Bars&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,061,053&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,220,264&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,575,291&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Rebar&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;14,081,399&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;12,370,490&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;12,363,530&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Flat rebar&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,851,960&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,833,576&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,271,347&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Hot rolled bars&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;7,548,939&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;8,226,613&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;9,549,286&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Cold drawn bars&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,139,938&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;3,102,544&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;3,779,385&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Others&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; 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    <simecb:DisclosureOfRecoverableTaxesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;8.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="text-align: justify; padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Recoverable taxes&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; 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 &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 56%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 14%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Value Added Tax&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; 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   &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;494,603&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;185,243&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;445&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;445&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,029,808&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;966,770&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfRecoverableTaxesExplanatory>
    <simecb:DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td colspan="5" style="border-bottom: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 56%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; width: 14%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Value Added Tax&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;534,760&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;185,243&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: justify"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;Other&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;445&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.55pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;445&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;1,029,808&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.55pt; padding-left: 3.55pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;966,770&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</simecb:DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory>
    <ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;&#13;&lt;td style="width: 14.2pt"&gt;&lt;/td&gt;&lt;td style="width: 21.25pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;22.&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;td style="padding-right: 13.85pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Financial information by segments&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;The Company analyses its information&#13;by region, due to the operational structure and the organization of its business. Information used for making decisions is based on such&#13;regions. The Company&amp;#8217;s sales are made mainly in Mexico and the United States of America. The Mexican segment includes the plants&#13;in Mexicali, Guadalajara, Tlaxcala and San Luis Potosi. The USA segment includes the six Republic plants five of which are located in&#13;the United States (Ohio, Indiana and New York) and one in Canada (Ontario). The plant in Canada stopped operating in 2018. The segments&#13;are engaged in the manufacturing and sale of long steel products intended mainly for the building and automotive industries.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="14" style="vertical-align: bottom; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Year ended December 31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Mexico&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;USA&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Brazil&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: top; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Eliminations between segments&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; width: 31%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13; 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   &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(1,215,564)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;363,164&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Income (loss) before income taxes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;2,755,145&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;123,001&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;748,744&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,249,037&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;4,875,927&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Income taxes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;1,747,568&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;118,926&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;211,350&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;2,077,844&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Net income (loss) for the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,007,577&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;4,075&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;537,394&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,249,037&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;2,798,083&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&#13;    &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 0"&gt;Depreciation and&lt;/p&gt;&#13;    &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 0"&gt;amortization&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;693,362&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;332,186&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;426,723&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,452,271&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Total assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;33,386,043&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;9,237,831&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;5,807,121&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(2,927,348)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;45,503,647&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Total liabilities&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(2,927,348)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;12,484,988&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Acquisitions of property, plant and equipment &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;278,700&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;41,054&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;631,451&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;951,205&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="14" style="vertical-align: bottom; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Year ended December 31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Mexico&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;USA&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Brazil&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: top; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Eliminations between segments&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; width: 31%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Net sales&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;18,530,672&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; 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   &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;7,379,790&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;30,067,141&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Gross profit (loss)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;3,596,097&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13; 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 &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Exchange rate gain (loss), net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;628,044&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(2,745)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13; 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vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(1,411,702)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(673,860)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;290,621&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;155,083&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(1,639,858)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="width: 31%"&gt;&#13;    &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 0"&gt;Depreciation and&lt;/p&gt;&#13;    &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 0"&gt;amortization&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; width: 11%"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;577,048&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 1%"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; width: 11%"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;260,760&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; width: 11%"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;270,821&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; width: 1%"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; width: 11%"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,108,629&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Total assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;32,935,743&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;8,419,771&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;6,002,701&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(3,343,456)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;44,014,759&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Total liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;7,253,713&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;4,219,817&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;3,274,908&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(3,343,456)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;11,404,982&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Acquisitions of property, plant and equipment &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;785,818&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;278,467&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;207,135&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,271,420&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="14" style="vertical-align: bottom; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Year ended December 31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Mexico&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;USA&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Brazil&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: top; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Eliminations between segments&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Net sales&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;20,507,794&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;9,246,444&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;5,924,015&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;35,678,253&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Cost of sales&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;15,715,761&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;9,294,352&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;5,553,202&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;30,563,315&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Gross profit (loss)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;4,792,033&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(47,908)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;370,813&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; 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   &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13; 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   &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(602,747)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;3,040&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;(146,896)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Income (loss) before income taxes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;5,015,976&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(399,049)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(554,964)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;137,429&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;4,199,392&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Income taxes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;905,482&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;7,145&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;(160,165)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;752,462&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Net income (loss) for the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;4,110,494&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(406,194)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(394,799)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;137,429&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;3,446,930&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&#13;    &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 0"&gt;Depreciation and&lt;/p&gt;&#13;    &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 0"&gt;amortization&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;587,407&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;268,635&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;256,376&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,112,418&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Total assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;40,617,874&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;10,181,967&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;6,733,362&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(8,679,380)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;48,853,823&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Total liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;8,458,465&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;10,815,692&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;2,750,043&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(8,679,380)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;13,344,820&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13; 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   &lt;td style="vertical-align: top; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,994,465&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="width: 31%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;Information on products:&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" align="right" style="font: 10pt Times New Roman, Times, Serif; width: 95%; border-collapse: collapse"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="8" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Year ended December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13; 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 &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; width: 53%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Light structural&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt; width: 2%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right; width: 13%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,529,216&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt; width: 2%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right; width: 13%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,396,632&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;3,304,178&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,441,079&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Bars&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,061,053&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,220,264&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,575,291&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Rebar&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;14,081,399&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;12,370,490&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;12,363,530&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Flat rebar&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,851,960&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,833,576&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,271,347&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Hot rolled bars&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;7,548,939&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;8,226,613&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;9,549,286&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Cold drawn bars&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,139,938&lt;/font&gt;&lt;/td&gt;&#13; 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padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,989,368&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;1,716,904&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;2,043,615&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;35,879,314&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;34,171,201&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;35,678,253&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;    &lt;p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 8.5pt Arial, Helvetica, Sans-Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;Information about geographical areas:&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" align="left" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="8" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Year ended December 31,&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 2 0&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 9&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"&gt;&lt;font style="font: 10pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;2 0 1 8&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 6%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; width: 55%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Mexico&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt; width: 1%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right; width: 11%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;18,122,828&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt; width: 1%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right; width: 11%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;17,873,633&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt; width: 1%"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right; width: 12%"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;20,421,529&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;USA&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;6,555,642&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;7,544,078&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;8,975,585&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Brazil&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;10,608,151&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;8,500,592&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;5,932,297&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Canada&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;311,761&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;175,686&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;267,606&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Latin America&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;253,096&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;60,672&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;60,578&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;Other (Europe and Asia)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;17,836&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;16,540&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: -1.15pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;20,658&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;35,869,314&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;34,171,201&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="padding-right: 3.95pt; padding-left: 3.95pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"&gt;&lt;font style="font-family: Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;35,678,253&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 12pt 13.9pt 0pt 0pt"&gt;Revenues are recognized at a specific time to direct customers,&#13;when control has been transferred and there is no performance obligation included that could affect the acceptance of the product by the&#13;customer.&lt;/p&gt;</ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory>
    <ifrs-full:DisclosureOfOperatingSegmentsExplanatory contextRef="From2020-01-01to2020-12-31">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr&gt;&lt;td style="vertical-align: bottom"&gt;&lt;/td&gt;&#13;    &lt;td colspan="14" style="vertical-align: bottom; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Year ended December 31, 2020&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Mexico&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;USA&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13; 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width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Net sales&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;19,660,889&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13; 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 &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13; 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 &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Interest expense&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(5,108)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(16,104)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(66,007)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;33,473&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(53,746)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Exchange rate gain (loss), net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;483,822&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(1,510)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,096,416&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(1,215,564)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;363,164&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; 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   &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;211,350&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;2,077,844&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13; 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text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&#13;    &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 0"&gt;Depreciation and&lt;/p&gt;&#13;    &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 0"&gt;amortization&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;693,362&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;332,186&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;426,723&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,452,271&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Total assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;33,386,043&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;9,237,831&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;5,807,121&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(2,927,348)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;45,503,647&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Total liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;6,944,579&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;4,797,682&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;3,670,075&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(2,927,348)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;12,484,988&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Acquisitions of property, plant and equipment &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;278,700&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;41,054&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;631,451&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;951,205&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="14" style="vertical-align: bottom; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Year ended December 31, 2019&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Mexico&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;USA&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Brazil&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: top; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Eliminations between segments&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; text-align: center"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom; width: 31%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 1%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 11%; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Net sales&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;34,171,201&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Cost of sales&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13; 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   &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Income (loss) before income taxes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;2,093,313&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(910,458)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;298,478&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;155,083&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,636,416&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Income taxes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;3,505,015&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(236,598)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;7,857&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;3,276,274&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Net income (loss) for the year&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(1,411,702)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(673,860)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;290,621&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;155,083&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 2.25pt double; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(1,639,858)&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="width: 31%"&gt;&#13;    &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 0"&gt;Depreciation and&lt;/p&gt;&#13;    &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 0"&gt;amortization&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 2%"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; width: 11%"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;577,048&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; width: 1%"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; width: 11%"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;260,760&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; width: 11%"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;270,821&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify; width: 1%"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; width: 1%"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right; width: 11%"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,108,629&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Total assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;32,935,743&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;8,419,771&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;6,002,701&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(3,343,456)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;44,014,759&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Total liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;7,253,713&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;4,219,817&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;3,274,908&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(3,343,456)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;11,404,982&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; 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   &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,271,420&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;/table&gt;&#13;&lt;p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="14" style="vertical-align: bottom; text-align: center"&gt;&lt;font style="font: 9.5pt Trebuchet MS, Times, Serif"&gt;&lt;b&gt;Year ended December 31, 2018&lt;/b&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; 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   &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Net sales&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;20,507,794&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13; 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   &lt;td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Gross profit (loss)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13; 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   &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;312,821&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Interest expense&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;52,226&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13; 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text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;134,389&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(16,511)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Exchange rate gain (loss), net&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;445,289&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;3,040&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;&amp;#160;(146,896)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Income (loss) before income taxes&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&amp;#160;5,015,976&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(399,049)&lt;/font&gt;&lt;/td&gt;&#13; 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text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;(160,165)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13; 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text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;3,446,930&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&#13;    &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 0"&gt;Depreciation and&lt;/p&gt;&#13;    &lt;p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 0"&gt;amortization&lt;/p&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;587,407&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13; 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   &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;$&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,112,418&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Total assets&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;40,617,874&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;10,181,967&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;6,733,362&lt;/font&gt;&lt;/td&gt;&#13; 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text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Total liabilities&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;8,458,465&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;10,815,692&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;2,750,043&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;(8,679,380)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;13,344,820&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: top; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: justify"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;&amp;#160;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;Acquisitions of property, plant and equipment &lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,552,587&lt;/font&gt;&lt;/td&gt;&#13; 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   &lt;td style="vertical-align: bottom"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="vertical-align: bottom; text-align: right"&gt;&lt;font style="font: 9pt Trebuchet MS, Times, Serif"&gt;1,994,465&lt;/font&gt;&lt;/td&gt;&#13;    &lt;/tr&gt;&#13;  &lt;tr&gt;&#13;    &lt;td style="width: 31%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right; width: 11%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 2%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfOperatingSegmentsExplanatory>
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      <link:footnoteArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Foot-16_loc" xlink:to="Footnote-18" order="1" />
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      <link:footnoteArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Foot-17_loc" xlink:to="Footnote-19" order="1" />
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-01" xml:lang="en-US">Correspond to the salaries, allowances and bonuses paid to the executives of Simec.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-02" xml:lang="en-US">Companies that have lost the entire capital stock, except Operadora de Metales, S.A. de C.V. and Corporativos G&amp;DL, S.A. de C.V. which only have lost 2/3 of their capital stock.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-03" xml:lang="en-US">Companies located in San Luis Potosi. For purposes of this report constitute the "Grupo San".</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-04" xml:lang="en-US">Company incorporated in 2017.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-05" xml:lang="en-US">Company incorporated in 2018.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-06" xml:lang="en-US">ICH owns 0.59% of the shares in this company at December 31, 2020.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-07" xml:lang="en-US">Companies established in the United States of America, except a subsidiary of SimRep which is established in Canada.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-08" xml:lang="en-US">SimRep as an individual company has no significant operations or assets, except for its investment in Republic Steel. For purposes of this report, these companies are named "Republic".</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-09" xml:lang="en-US">Company established in Curacao.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-10" xml:lang="en-US">Companies established in Brazil.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-11" xml:lang="en-US">Company established in Netherlands.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-12" xml:lang="en-US">Average exchange rate used to translate revenues, costs and expenses of the companies mentioned above.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-13" xml:lang="en-US">Cash equivalents are investments with initial original maturities of less than 90 days and consist primarily of Treasury Bills issued by the United States Treasury Department.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-14" xml:lang="en-US">Intangible assets from the Republic acquisition</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-15" xml:lang="en-US">The San 42 trademark and the goodwill are presented net of impairment losses recorded in 2009 for $16,000 and $2,352,000, respectively.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-16" xml:lang="en-US">Intangible assets from the Grupo San acquisition.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-17" xml:lang="en-US">This amount corresponds to the income tax benefit obtained by those companies that used tax loss carry-forwards in the years presented that were generated previously to 2020, 2019 and 2018, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-18" xml:lang="en-US">For the purpose of determining the effective tax rate, the payments corresponding to taxes from previous years and expenses that were paid by various group companies derived from repair agreements during 2020 and 2019 fiscal years were not considered within the income tax expense</link:footnote>
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-19" xml:lang="en-US">This amount includes $ 7,832,647 corresponding to a tax loss from the sale of shares which, according to the Income Tax Law, can only be applied against taxable profits on the sale of shares generated in the future</link:footnote>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://gsimec.com.mx/role/TradeReceivables-Net" id="TradeReceivables-Net">
	  <link:definition>00000012 - Disclosure - Trade receivables - Net</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://gsimec.com.mx/role/RecoverableTaxes" id="RecoverableTaxes">
	  <link:definition>00000013 - Disclosure -  Recoverable taxes</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	  <link:definition>00000014 - Disclosure - Inventories</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	  <link:definition>00000026 - Disclosure - Financial instruments</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:definition>00000027 - Disclosure - Financial information by segments</link:definition>
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	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:usedOn>link:presentationLink</link:usedOn>
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	  <link:definition>00000030 - Disclosure - Subsequent events</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:definition>00000031 - Disclosure - Consolidated financial statements issuance</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
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	  <link:usedOn>link:presentationLink</link:usedOn>
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</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>9
<FILENAME>simecb-20201231_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RetainedEarningsMember" xlink:to="ifrs-full_RetainedEarningsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RetainedEarningsMember_lbl" xml:lang="en-US">Retained earnings [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_RepurchaseOfOwnCapitalMember" xlink:label="simecb_RepurchaseOfOwnCapitalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepurchaseOfOwnCapitalMember" xlink:to="simecb_RepurchaseOfOwnCapitalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RepurchaseOfOwnCapitalMember_lbl" xml:lang="en-US">Repurchase of own capital stock reserve [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember" xlink:label="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember" xlink:to="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember_lbl" xml:lang="en-US">Cumulative translation effects in foreign subsidiaries [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_EquityAttributableToOwnersOfParentMember" xlink:label="ifrs-full_EquityAttributableToOwnersOfParentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAttributableToOwnersOfParentMember" xlink:to="ifrs-full_EquityAttributableToOwnersOfParentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAttributableToOwnersOfParentMember_lbl" xml:lang="en-US">Total controlling interest [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncontrollingInterestsMember" xlink:label="ifrs-full_NoncontrollingInterestsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncontrollingInterestsMember" xlink:to="ifrs-full_NoncontrollingInterestsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncontrollingInterestsMember_lbl" xml:lang="en-US">Non-controlling Interest [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_BusinessCombinationsAxis" xlink:label="ifrs-full_BusinessCombinationsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BusinessCombinationsAxis" xlink:to="ifrs-full_BusinessCombinationsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BusinessCombinationsAxis_lbl" xml:lang="en-US">Business combinations [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_FirstSteelMillOfArcelorMittalInBrazilMember" xlink:label="simecb_FirstSteelMillOfArcelorMittalInBrazilMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FirstSteelMillOfArcelorMittalInBrazilMember" xlink:to="simecb_FirstSteelMillOfArcelorMittalInBrazilMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FirstSteelMillOfArcelorMittalInBrazilMember_lbl" xml:lang="en-US">First Steel Mill of ArcelorMittal in Brazil [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_SecondSteelMillOfArcelorMittalInBrazilMember" xlink:label="simecb_SecondSteelMillOfArcelorMittalInBrazilMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SecondSteelMillOfArcelorMittalInBrazilMember" xlink:to="simecb_SecondSteelMillOfArcelorMittalInBrazilMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SecondSteelMillOfArcelorMittalInBrazilMember_lbl" xml:lang="en-US">Second Steel Mill of ArcelorMittal in Brazil [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_CurrencyAxis" xlink:label="srt_CurrencyAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_CurrencyAxis" xlink:to="srt_CurrencyAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_CurrencyAxis_lbl" xml:lang="en-US">Currency [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/currency/2020/currency-2020-01-31.xsd#currency_USD" xlink:label="currency_USD" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="currency_USD" xlink:to="currency_USD_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="currency_USD_lbl" xml:lang="en-US">USD [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis_lbl" xml:lang="en-US">Subsidiaries [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries1Member" xlink:label="simecb_Subsidiaries1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries1Member" xlink:to="simecb_Subsidiaries1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries1Member_lbl" xml:lang="en-US">Compania Siderurgica de Guadalajara, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries2Member" xlink:label="simecb_Subsidiaries2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries2Member" xlink:to="simecb_Subsidiaries2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries2Member_lbl" xml:lang="en-US">Arrendadora Simec, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries3Member" xlink:label="simecb_Subsidiaries3Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries3Member" xlink:to="simecb_Subsidiaries3Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries3Member_lbl" xml:lang="en-US">Simec International, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries4Member" xlink:label="simecb_Subsidiaries4Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries4Member" xlink:to="simecb_Subsidiaries4Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries4Member_lbl" xml:lang="en-US">Compania Siderurgica del Pacifico, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries5Member" xlink:label="simecb_Subsidiaries5Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries5Member" xlink:to="simecb_Subsidiaries5Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries5Member_lbl" xml:lang="en-US">Coordinadora de Servicios Siderurgicos de Calidad, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries6Member" xlink:label="simecb_Subsidiaries6Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries6Member" xlink:to="simecb_Subsidiaries6Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries6Member_lbl" xml:lang="en-US">Industrias del Acero y del Alambre, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries7Member" xlink:label="simecb_Subsidiaries7Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries7Member" xlink:to="simecb_Subsidiaries7Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries7Member_lbl" xml:lang="en-US">Procesadora Mexicali, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries8Member" xlink:label="simecb_Subsidiaries8Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries8Member" xlink:to="simecb_Subsidiaries8Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries8Member_lbl" xml:lang="en-US">Servicios Simec, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries9Member" xlink:label="simecb_Subsidiaries9Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries9Member" xlink:to="simecb_Subsidiaries9Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries9Member_lbl" xml:lang="en-US">Sistemas de Transporte de Baja California, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries10Member" xlink:label="simecb_Subsidiaries10Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries10Member" xlink:to="simecb_Subsidiaries10Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries10Member_lbl" xml:lang="en-US">Operadora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries11Member" xlink:label="simecb_Subsidiaries11Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries11Member" xlink:to="simecb_Subsidiaries11Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries11Member_lbl" xml:lang="en-US">Operadora de Metales, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries12Member" xlink:label="simecb_Subsidiaries12Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries12Member" xlink:to="simecb_Subsidiaries12Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries12Member_lbl" xml:lang="en-US">Administradora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries13Member" xlink:label="simecb_Subsidiaries13Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries13Member" xlink:to="simecb_Subsidiaries13Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries13Member_lbl" xml:lang="en-US">CSG Comercial, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries14Member" xlink:label="simecb_Subsidiaries14Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries14Member" xlink:to="simecb_Subsidiaries14Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries14Member_lbl" xml:lang="en-US">Operadora de Servicios de la Industria Siderurgica ICH, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries15Member" xlink:label="simecb_Subsidiaries15Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries15Member" xlink:to="simecb_Subsidiaries15Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries15Member_lbl" xml:lang="en-US">Corporacion Aceros DM, S.A. de C.V. and subsidiaries [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries16Member" xlink:label="simecb_Subsidiaries16Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries16Member" xlink:to="simecb_Subsidiaries16Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries16Member_lbl" xml:lang="en-US">Acero Transportes San, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries17Member" xlink:label="simecb_Subsidiaries17Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries17Member" xlink:to="simecb_Subsidiaries17Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries17Member_lbl" xml:lang="en-US">Simec Acero, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries18Member" xlink:label="simecb_Subsidiaries18Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries18Member" xlink:to="simecb_Subsidiaries18Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries18Member_lbl" xml:lang="en-US">Corporacion ASL, S. A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries19Member" xlink:label="simecb_Subsidiaries19Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries19Member" xlink:to="simecb_Subsidiaries19Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries19Member_lbl" xml:lang="en-US">Simec International 6, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries20Member" xlink:label="simecb_Subsidiaries20Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries20Member" xlink:to="simecb_Subsidiaries20Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries20Member_lbl" xml:lang="en-US">Simec International 7, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries21Member" xlink:label="simecb_Subsidiaries21Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries21Member" xlink:to="simecb_Subsidiaries21Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries21Member_lbl" xml:lang="en-US">Simec International 9, S.A.P.I. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries22Member" xlink:label="simecb_Subsidiaries22Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries22Member" xlink:to="simecb_Subsidiaries22Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries22Member_lbl" xml:lang="en-US">Corporativos G&amp;DL, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries23Member" xlink:label="simecb_Subsidiaries23Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries23Member" xlink:to="simecb_Subsidiaries23Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries23Member_lbl" xml:lang="en-US">Orge, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries24Member" xlink:label="simecb_Subsidiaries24Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries24Member" xlink:to="simecb_Subsidiaries24Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries24Member_lbl" xml:lang="en-US">Siderurgica del Occidente y Pacifico, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries25Member" xlink:label="simecb_Subsidiaries25Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries25Member" xlink:to="simecb_Subsidiaries25Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries25Member_lbl" xml:lang="en-US">RRLC, S.A.P.I. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries26Member" xlink:label="simecb_Subsidiaries26Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries26Member" xlink:to="simecb_Subsidiaries26Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries26Member_lbl" xml:lang="en-US">Grupo Chant, S.A.P.I. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries27Member" xlink:label="simecb_Subsidiaries27Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries27Member" xlink:to="simecb_Subsidiaries27Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries27Member_lbl" xml:lang="en-US">Aceros Especiales Simec Tlaxcala, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries28Member" xlink:label="simecb_Subsidiaries28Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries28Member" xlink:to="simecb_Subsidiaries28Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries28Member_lbl" xml:lang="en-US">Gases Industriales de Tlaxcala, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries29Member" xlink:label="simecb_Subsidiaries29Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries29Member" xlink:to="simecb_Subsidiaries29Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries29Member_lbl" xml:lang="en-US">GSIM de Occidente S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries30Member" xlink:label="simecb_Subsidiaries30Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries30Member" xlink:to="simecb_Subsidiaries30Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries30Member_lbl" xml:lang="en-US">Fundiciones de Acero Estructural, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries31Member" xlink:label="simecb_Subsidiaries31Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries31Member" xlink:to="simecb_Subsidiaries31Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries31Member_lbl" xml:lang="en-US">Siderurgicos Noroeste, S.A. DE C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries32Member" xlink:label="simecb_Subsidiaries32Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries32Member" xlink:to="simecb_Subsidiaries32Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries32Member_lbl" xml:lang="en-US">SimRep Corporation and Subsidiaries [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries33Member" xlink:label="simecb_Subsidiaries33Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries33Member" xlink:to="simecb_Subsidiaries33Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries33Member_lbl" xml:lang="en-US">Pacific Steel, Inc. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries34Member" xlink:label="simecb_Subsidiaries34Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries34Member" xlink:to="simecb_Subsidiaries34Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries34Member_lbl" xml:lang="en-US">Pacific Steel Projects, Inc. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries35Member" xlink:label="simecb_Subsidiaries35Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries35Member" xlink:to="simecb_Subsidiaries35Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries35Member_lbl" xml:lang="en-US">Simec Steel, Inc. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries36Member" xlink:label="simecb_Subsidiaries36Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries36Member" xlink:to="simecb_Subsidiaries36Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries36Member_lbl" xml:lang="en-US">Simec USA, Corp. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries37Member" xlink:label="simecb_Subsidiaries37Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries37Member" xlink:to="simecb_Subsidiaries37Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries37Member_lbl" xml:lang="en-US">Undershaft Investments, NV. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries38Member" xlink:label="simecb_Subsidiaries38Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries38Member" xlink:to="simecb_Subsidiaries38Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries38Member_lbl" xml:lang="en-US">GV do Brasil Industria e Comercio de Aco LTDA [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries39Member" xlink:label="simecb_Subsidiaries39Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries39Member" xlink:to="simecb_Subsidiaries39Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries39Member_lbl" xml:lang="en-US">GS Steel B.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ClassesOfFinancialAssetsAxis" xlink:label="ifrs-full_ClassesOfFinancialAssetsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfFinancialAssetsAxis" xlink:to="ifrs-full_ClassesOfFinancialAssetsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfFinancialAssetsAxis_lbl" xml:lang="en-US">Classes of financial assets [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TradeReceivablesMember" xlink:label="ifrs-full_TradeReceivablesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeReceivablesMember" xlink:to="ifrs-full_TradeReceivablesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeReceivablesMember_lbl" xml:lang="en-US">Trade receivables [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PastDueStatusAxis" xlink:label="ifrs-full_PastDueStatusAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PastDueStatusAxis" xlink:to="ifrs-full_PastDueStatusAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PastDueStatusAxis_lbl" xml:lang="en-US">Past due status [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember" xlink:label="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember" xlink:to="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember_lbl" xml:lang="en-US">30 - 60 days [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember" xlink:label="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember" xlink:to="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_lbl" xml:lang="en-US">61 - 90 days [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_LaterThanThreeMonthsMember" xlink:label="ifrs-full_LaterThanThreeMonthsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanThreeMonthsMember" xlink:to="ifrs-full_LaterThanThreeMonthsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanThreeMonthsMember_lbl" xml:lang="en-US">91 + days [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis_lbl" xml:lang="en-US">Categories of related parties [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OperadoraConstrualcoSadecvMember" xlink:label="simecb_OperadoraConstrualcoSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraConstrualcoSadecvMember" xlink:to="simecb_OperadoraConstrualcoSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperadoraConstrualcoSadecvMember_lbl" xml:lang="en-US">Operadora Construalco, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OperadoraIndustrialdeHerramientasSadecvMember" xlink:label="simecb_OperadoraIndustrialdeHerramientasSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraIndustrialdeHerramientasSadecvMember" xlink:to="simecb_OperadoraIndustrialdeHerramientasSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperadoraIndustrialdeHerramientasSadecvMember_lbl" xml:lang="en-US">Operadora Industrial de Herramientas, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_JoistdelGolfosadecvMember" xlink:label="simecb_JoistdelGolfosadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_JoistdelGolfosadecvMember" xlink:to="simecb_JoistdelGolfosadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_JoistdelGolfosadecvMember_lbl" xml:lang="en-US">Joist del Golfo, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherRelatedPartiesMember" xlink:label="ifrs-full_OtherRelatedPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherRelatedPartiesMember" xlink:to="ifrs-full_OtherRelatedPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherRelatedPartiesMember_lbl" xml:lang="en-US">Other accounts receivable by operation [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_PerfilesComercialesSigosaSadecvMember" xlink:label="simecb_PerfilesComercialesSigosaSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PerfilesComercialesSigosaSadecvMember" xlink:to="simecb_PerfilesComercialesSigosaSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PerfilesComercialesSigosaSadecvMember_lbl" xml:lang="en-US">Perfiles Comerciales Sigosa, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AcerosyLaminadosSigosaSadecvMember" xlink:label="simecb_AcerosyLaminadosSigosaSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AcerosyLaminadosSigosaSadecvMember" xlink:to="simecb_AcerosyLaminadosSigosaSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AcerosyLaminadosSigosaSadecvMember_lbl" xml:lang="en-US">Aceros y Laminados Sigosa, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OperadoraPerfilesSigosaSadecvMember" xlink:label="simecb_OperadoraPerfilesSigosaSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraPerfilesSigosaSadecvMember" xlink:to="simecb_OperadoraPerfilesSigosaSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperadoraPerfilesSigosaSadecvMember_lbl" xml:lang="en-US">Operadora Perfiles Sigosa, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OperadoraPytsaIndustrialSadecvMember" xlink:label="simecb_OperadoraPytsaIndustrialSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraPytsaIndustrialSadecvMember" xlink:to="simecb_OperadoraPytsaIndustrialSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperadoraPytsaIndustrialSadecvMember_lbl" xml:lang="en-US">Operadora Pytsa Industrial, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TypesOfRisksAxis" xlink:label="ifrs-full_TypesOfRisksAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfRisksAxis" xlink:to="ifrs-full_TypesOfRisksAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TypesOfRisksAxis_lbl" xml:lang="en-US">Types of risks [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrencyRiskMember" xlink:label="ifrs-full_CurrencyRiskMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrencyRiskMember" xlink:to="ifrs-full_CurrencyRiskMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrencyRiskMember_lbl" xml:lang="en-US">Currency risk [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_GeographicalAreasAxis" xlink:label="ifrs-full_GeographicalAreasAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GeographicalAreasAxis_lbl" xml:lang="en-US">Geographical areas [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/country/2020/country-2020-01-31.xsd#country_MX" xlink:label="country_MX" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_MX" xlink:to="country_MX_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_MX_lbl" xml:lang="en-US">Mexico [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/country/2020/country-2020-01-31.xsd#country_US" xlink:label="country_US" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_US" xlink:to="country_US_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_US_lbl" xml:lang="en-US">USA [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/country/2020/country-2020-01-31.xsd#country_BR" xlink:label="country_BR" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_BR" xlink:to="country_BR_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_BR_lbl" xml:lang="en-US">Brazil [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_EliminationOfIntersegmentAmountsMember" xlink:label="ifrs-full_EliminationOfIntersegmentAmountsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EliminationOfIntersegmentAmountsMember" xlink:to="ifrs-full_EliminationOfIntersegmentAmountsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EliminationOfIntersegmentAmountsMember_lbl" xml:lang="en-US">Eliminations Between Segments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProductsAndServicesAxis" xlink:label="ifrs-full_ProductsAndServicesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="ifrs-full_ProductsAndServicesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProductsAndServicesAxis_lbl" xml:lang="en-US">Products and services [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_LightStructuralMember" xlink:label="simecb_LightStructuralMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LightStructuralMember" xlink:to="simecb_LightStructuralMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LightStructuralMember_lbl" xml:lang="en-US">Light structural [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_StructuralMember" xlink:label="simecb_StructuralMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_StructuralMember" xlink:to="simecb_StructuralMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_StructuralMember_lbl" xml:lang="en-US">Structural [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_BarsMember" xlink:label="simecb_BarsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BarsMember" xlink:to="simecb_BarsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BarsMember_lbl" xml:lang="en-US">Bars [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_RebarMember" xlink:label="simecb_RebarMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RebarMember" xlink:to="simecb_RebarMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RebarMember_lbl" xml:lang="en-US">Rebar [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_FlatRebarMember" xlink:label="simecb_FlatRebarMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FlatRebarMember" xlink:to="simecb_FlatRebarMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FlatRebarMember_lbl" xml:lang="en-US">Flat rebar [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_HotRolledBarsMember" xlink:label="simecb_HotRolledBarsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_HotRolledBarsMember" xlink:to="simecb_HotRolledBarsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_HotRolledBarsMember_lbl" xml:lang="en-US">Hot rolled bars [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ColdDrawnBarsMember" xlink:label="simecb_ColdDrawnBarsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ColdDrawnBarsMember" xlink:to="simecb_ColdDrawnBarsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ColdDrawnBarsMember_lbl" xml:lang="en-US">Cold drawn bars [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OthersMember" xlink:label="simecb_OthersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OthersMember" xlink:to="simecb_OthersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OthersMember_lbl" xml:lang="en-US">Others [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/country/2020/country-2020-01-31.xsd#country_CA" xlink:label="country_CA" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_CA" xlink:to="country_CA_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_CA_lbl" xml:lang="en-US">Canada [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_LatinAmericaMember" xlink:label="srt_LatinAmericaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_LatinAmericaMember" xlink:to="srt_LatinAmericaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_LatinAmericaMember_lbl" xml:lang="en-US">Latin America [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OtherEuropeAndAsiaMember" xlink:label="simecb_OtherEuropeAndAsiaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherEuropeAndAsiaMember" xlink:to="simecb_OtherEuropeAndAsiaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherEuropeAndAsiaMember_lbl" xml:lang="en-US">Other (Europe and Asia) [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/srt/2020/elts/srt-2020-01-31.xsd#srt_SubsidiariesMember" xlink:label="srt_SubsidiariesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_SubsidiariesMember" xlink:to="srt_SubsidiariesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_SubsidiariesMember_lbl" xml:lang="en-US">Pacific Steel [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ClassesOfContingentLiabilitiesAxis" xlink:label="ifrs-full_ClassesOfContingentLiabilitiesAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfContingentLiabilitiesAxis" xlink:to="ifrs-full_ClassesOfContingentLiabilitiesAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfContingentLiabilitiesAxis_lbl" xml:lang="en-US">Classes of contingent liabilities [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_EnerNocMember" xlink:label="simecb_EnerNocMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EnerNocMember" xlink:to="simecb_EnerNocMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EnerNocMember_lbl" xml:lang="en-US">EnerNOC [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_EcomLtdaMember" xlink:label="simecb_EcomLtdaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EcomLtdaMember" xlink:to="simecb_EcomLtdaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EcomLtdaMember_lbl" xml:lang="en-US">ECOM LTDA [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis" xlink:to="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_lbl" xml:lang="en-US">Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_GrossCarryingAmountMember" xlink:label="ifrs-full_GrossCarryingAmountMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossCarryingAmountMember" xlink:to="ifrs-full_GrossCarryingAmountMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GrossCarryingAmountMember_lbl" xml:lang="en-US">Cost [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis" xlink:to="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis_lbl" xml:lang="en-US">Classes of property, plant and equipment [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_LandMember" xlink:label="ifrs-full_LandMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LandMember" xlink:to="ifrs-full_LandMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LandMember_lbl" xml:lang="en-US">Land [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_BuildingsMember" xlink:label="ifrs-full_BuildingsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BuildingsMember" xlink:to="ifrs-full_BuildingsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BuildingsMember_lbl" xml:lang="en-US">Buildings [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_MachineryMember" xlink:label="ifrs-full_MachineryMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MachineryMember" xlink:to="ifrs-full_MachineryMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MachineryMember_lbl" xml:lang="en-US">Machinery and equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_VehiclesMember" xlink:label="ifrs-full_VehiclesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_VehiclesMember" xlink:to="ifrs-full_VehiclesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_VehiclesMember_lbl" xml:lang="en-US">Transportation equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_FurnitureMixturesComputerMember" xlink:label="simecb_FurnitureMixturesComputerMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FurnitureMixturesComputerMember" xlink:to="simecb_FurnitureMixturesComputerMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FurnitureMixturesComputerMember_lbl" xml:lang="en-US">Furniture, mixtures and computer equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ConstructionInProgressMember" xlink:label="ifrs-full_ConstructionInProgressMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ConstructionInProgressMember" xlink:to="ifrs-full_ConstructionInProgressMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ConstructionInProgressMember_lbl" xml:lang="en-US">Constructions and machinery in-progress [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AccumulatedDepreciationAndAmortisationMember" xlink:label="ifrs-full_AccumulatedDepreciationAndAmortisationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccumulatedDepreciationAndAmortisationMember" xlink:to="ifrs-full_AccumulatedDepreciationAndAmortisationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AccumulatedDepreciationAndAmortisationMember_lbl" xml:lang="en-US">Accumulated amortization [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis_lbl" xml:lang="en-US">Classes of intangible assets other than goodwill [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_TrademarkSan42Member" xlink:label="simecb_TrademarkSan42Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TrademarkSan42Member" xlink:to="simecb_TrademarkSan42Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TrademarkSan42Member_lbl" xml:lang="en-US">Trademark San 42 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_GoodwillMember" xlink:label="ifrs-full_GoodwillMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GoodwillMember" xlink:to="ifrs-full_GoodwillMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GoodwillMember_lbl" xml:lang="en-US">Goodwill [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_RepublicTradeMarkMember" xlink:label="simecb_RepublicTradeMarkMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicTradeMarkMember" xlink:to="simecb_RepublicTradeMarkMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RepublicTradeMarkMember_lbl" xml:lang="en-US">Republic trade mark [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_RepublicMember" xlink:label="simecb_RepublicMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicMember" xlink:to="simecb_RepublicMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RepublicMember_lbl" xml:lang="en-US">Republic [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_KobeTechContractMember" xlink:label="simecb_KobeTechContractMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_KobeTechContractMember" xlink:to="simecb_KobeTechContractMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_KobeTechContractMember_lbl" xml:lang="en-US">Kobe Tech contract [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CustomerrelatedIntangibleAssetsMember" xlink:label="ifrs-full_CustomerrelatedIntangibleAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CustomerrelatedIntangibleAssetsMember" xlink:to="ifrs-full_CustomerrelatedIntangibleAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CustomerrelatedIntangibleAssetsMember_lbl" xml:lang="en-US">Customers list [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_GrupoSanMember" xlink:label="simecb_GrupoSanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GrupoSanMember" xlink:to="simecb_GrupoSanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_GrupoSanMember_lbl" xml:lang="en-US">Grupo San [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_BorrowingsByNameAxis" xlink:label="ifrs-full_BorrowingsByNameAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="ifrs-full_BorrowingsByNameAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsByNameAxis_lbl" xml:lang="en-US">Restatement [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_MediumTermNotesOfSimecMember" xlink:label="simecb_MediumTermNotesOfSimecMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_MediumTermNotesOfSimecMember" xlink:to="simecb_MediumTermNotesOfSimecMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_MediumTermNotesOfSimecMember_lbl" xml:lang="en-US">Medium-term notes of Simec [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DefinedBenefitPlansAxis" xlink:label="ifrs-full_DefinedBenefitPlansAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DefinedBenefitPlansAxis" xlink:to="ifrs-full_DefinedBenefitPlansAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DefinedBenefitPlansAxis_lbl" xml:lang="en-US">Defined benefit plans [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_RepublicEmployeesMember" xlink:label="simecb_RepublicEmployeesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicEmployeesMember" xlink:to="simecb_RepublicEmployeesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RepublicEmployeesMember_lbl" xml:lang="en-US">Republic employees [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_VEBABenefitTrustMember" xlink:label="simecb_VEBABenefitTrustMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VEBABenefitTrustMember" xlink:to="simecb_VEBABenefitTrustMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_VEBABenefitTrustMember_lbl" xml:lang="en-US">VEBA Benefit Trust [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Plans401KMember" xlink:label="simecb_Plans401KMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Plans401KMember" xlink:to="simecb_Plans401KMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Plans401KMember_lbl" xml:lang="en-US">401(k) Plans [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ProfitSharingAndIncentiveCompensationPlansMember" xlink:label="simecb_ProfitSharingAndIncentiveCompensationPlansMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ProfitSharingAndIncentiveCompensationPlansMember" xlink:to="simecb_ProfitSharingAndIncentiveCompensationPlansMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ProfitSharingAndIncentiveCompensationPlansMember_lbl" xml:lang="en-US">Profit Sharing and Incentive Compensation Plans [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_EmployeesMember" xlink:label="simecb_EmployeesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EmployeesMember" xlink:to="simecb_EmployeesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EmployeesMember_lbl" xml:lang="en-US">Employees [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CountryOfDomicileMember" xlink:label="ifrs-full_CountryOfDomicileMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CountryOfDomicileMember" xlink:to="ifrs-full_CountryOfDomicileMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CountryOfDomicileMember_lbl" xml:lang="en-US">Mexican companies [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis" xlink:to="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis_lbl" xml:lang="en-US">Temporary difference, unused tax losses and unused tax credits [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_GVDOBrasilIndustriaComercioOfAcoLTDAMember" xlink:label="simecb_GVDOBrasilIndustriaComercioOfAcoLTDAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GVDOBrasilIndustriaComercioOfAcoLTDAMember" xlink:to="simecb_GVDOBrasilIndustriaComercioOfAcoLTDAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_GVDOBrasilIndustriaComercioOfAcoLTDAMember_lbl" xml:lang="en-US">GV do Brasil Industria e Comercio of Aco LTDA [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/currency/2020/currency-2020-01-31.xsd#currency_BRL" xlink:label="currency_BRL" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="currency_BRL" xlink:to="currency_BRL_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="currency_BRL_lbl" xml:lang="en-US">Brazil, Brazil Real [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ForeignCountriesMember" xlink:label="ifrs-full_ForeignCountriesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ForeignCountriesMember" xlink:to="ifrs-full_ForeignCountriesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ForeignCountriesMember_lbl" xml:lang="en-US">Foreign companies [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherProvisionsMember" xlink:label="ifrs-full_OtherProvisionsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherProvisionsMember" xlink:to="ifrs-full_OtherProvisionsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherProvisionsMember_lbl" xml:lang="en-US">Provisions [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AdvancesFromCustomersMember" xlink:label="simecb_AdvancesFromCustomersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdvancesFromCustomersMember" xlink:to="simecb_AdvancesFromCustomersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AdvancesFromCustomersMember_lbl" xml:lang="en-US">Advances from customers [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherPropertyPlantAndEquipmentMember" xlink:label="ifrs-full_OtherPropertyPlantAndEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherPropertyPlantAndEquipmentMember" xlink:to="ifrs-full_OtherPropertyPlantAndEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherPropertyPlantAndEquipmentMember_lbl" xml:lang="en-US">Property, plant and equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherIntangibleAssetsMember" xlink:label="ifrs-full_OtherIntangibleAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherIntangibleAssetsMember" xlink:to="ifrs-full_OtherIntangibleAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherIntangibleAssetsMember_lbl" xml:lang="en-US">Intangible assets from Grupo San [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_PrepaidExpensesMember" xlink:label="simecb_PrepaidExpensesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PrepaidExpensesMember" xlink:to="simecb_PrepaidExpensesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PrepaidExpensesMember_lbl" xml:lang="en-US">Prepaid expenses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_LorainOhioFacilityMember" xlink:label="simecb_LorainOhioFacilityMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LorainOhioFacilityMember" xlink:to="simecb_LorainOhioFacilityMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LorainOhioFacilityMember_lbl" xml:lang="en-US">Lorain Ohio facility [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries40Member" xlink:label="simecb_Subsidiaries40Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries40Member" xlink:to="simecb_Subsidiaries40Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries40Member_lbl" xml:lang="en-US">Companhia Siderurgica do Espiritu Santo S.A. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_IndustriasChSabdecvOneMember" xlink:label="simecb_IndustriasChSabdecvOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasChSabdecvOneMember" xlink:to="simecb_IndustriasChSabdecvOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IndustriasChSabdecvOneMember_lbl" xml:lang="en-US">Industrias CH, S.A.B. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OthersRelatedPartiesMember" xlink:label="simecb_OthersRelatedPartiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OthersRelatedPartiesMember" xlink:to="simecb_OthersRelatedPartiesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_OthersRelatedPartiesMember_lbl" xml:lang="en-US">Others [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember" xlink:label="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember" xlink:to="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember_lbl" xml:lang="en-US">ICH (Holding Company) share in SimRep Corporation and Subsidiaries [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_RangeAxis" xlink:label="ifrs-full_RangeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RangeAxis_lbl" xml:lang="en-US">Range [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_BottomOfRangeMember" xlink:label="ifrs-full_BottomOfRangeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BottomOfRangeMember" xlink:to="ifrs-full_BottomOfRangeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BottomOfRangeMember_lbl" xml:lang="en-US">Bottom of range [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TopOfRangeMember" xlink:label="ifrs-full_TopOfRangeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TopOfRangeMember" xlink:to="ifrs-full_TopOfRangeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TopOfRangeMember_lbl" xml:lang="en-US">Top of range [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_StateAndLocalMember" xlink:label="simecb_StateAndLocalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_StateAndLocalMember" xlink:to="simecb_StateAndLocalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_StateAndLocalMember_lbl" xml:lang="en-US">State and local [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OriginDate2Member" xlink:label="simecb_OriginDate2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate2Member" xlink:to="simecb_OriginDate2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDate2Member_lbl" xml:lang="en-US">2012 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OriginDate3Member" xlink:label="simecb_OriginDate3Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate3Member" xlink:to="simecb_OriginDate3Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDate3Member_lbl" xml:lang="en-US">2013 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OriginDate4Member" xlink:label="simecb_OriginDate4Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate4Member" xlink:to="simecb_OriginDate4Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDate4Member_lbl" xml:lang="en-US">2014 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OriginDate5Member" xlink:label="simecb_OriginDate5Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate5Member" xlink:to="simecb_OriginDate5Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDate5Member_lbl" xml:lang="en-US">2015 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OriginDate6Member" xlink:label="simecb_OriginDate6Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate6Member" xlink:to="simecb_OriginDate6Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDate6Member_lbl" xml:lang="en-US">2016 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OriginDate7Member" xlink:label="simecb_OriginDate7Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate7Member" xlink:to="simecb_OriginDate7Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDate7Member_lbl" xml:lang="en-US">2017 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OriginDate8Member" xlink:label="simecb_OriginDate8Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate8Member" xlink:to="simecb_OriginDate8Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDate8Member_lbl" xml:lang="en-US">2018 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OriginDate9Member" xlink:label="simecb_OriginDate9Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate9Member" xlink:to="simecb_OriginDate9Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_OriginDate9Member_lbl" xml:lang="en-US">2018 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AllowanceForCreditLossesMember" xlink:label="ifrs-full_AllowanceForCreditLossesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AllowanceForCreditLossesMember" xlink:to="ifrs-full_AllowanceForCreditLossesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AllowanceForCreditLossesMember_lbl" xml:lang="en-US">Allowance for doubtful accounts [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ClassISharesMember" xlink:label="simecb_ClassISharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ClassISharesMember" xlink:to="simecb_ClassISharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ClassISharesMember_lbl" xml:lang="en-US">Class I Shares [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ClassIISharesMember" xlink:label="simecb_ClassIISharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ClassIISharesMember" xlink:to="simecb_ClassIISharesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ClassIISharesMember_lbl" xml:lang="en-US">Class II Shares [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_CompaniaManufactureraDeTubosSadecvMember" xlink:label="simecb_CompaniaManufactureraDeTubosSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompaniaManufactureraDeTubosSadecvMember" xlink:to="simecb_CompaniaManufactureraDeTubosSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CompaniaManufactureraDeTubosSadecvMember_lbl" xml:lang="en-US">Compania Manufacturera de Tubos, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember" xlink:label="simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember" xlink:to="simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember_lbl" xml:lang="en-US">Operadora Compania Mexicana de Tubos S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_IndustriasChSabdecvMember" xlink:label="simecb_IndustriasChSabdecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasChSabdecvMember" xlink:to="simecb_IndustriasChSabdecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_IndustriasChSabdecvMember_lbl" xml:lang="en-US">Industrias CH, S.A.B. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_CompaniaLaminadoraVistaHermosaSadecvMember" xlink:label="simecb_CompaniaLaminadoraVistaHermosaSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompaniaLaminadoraVistaHermosaSadecvMember" xlink:to="simecb_CompaniaLaminadoraVistaHermosaSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CompaniaLaminadoraVistaHermosaSadecvMember_lbl" xml:lang="en-US">Compania Laminadora Vista Hermosa, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_HoldingProtelSadecvMember" xlink:label="simecb_HoldingProtelSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_HoldingProtelSadecvMember" xlink:to="simecb_HoldingProtelSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_HoldingProtelSadecvMember_lbl" xml:lang="en-US">Holding Protel, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_QualifiedSupplyServiceSchemeMember" xlink:label="simecb_QualifiedSupplyServiceSchemeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_QualifiedSupplyServiceSchemeMember" xlink:to="simecb_QualifiedSupplyServiceSchemeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_QualifiedSupplyServiceSchemeMember_lbl" xml:lang="en-US">Qualified Supply Service Scheme [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_SimRepCorporationMember" xlink:label="simecb_SimRepCorporationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SimRepCorporationMember" xlink:to="simecb_SimRepCorporationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SimRepCorporationMember_lbl" xml:lang="en-US">SimRep Corporation [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Subsidiaries41Member" xlink:label="simecb_Subsidiaries41Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries41Member" xlink:to="simecb_Subsidiaries41Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Subsidiaries41Member_lbl" xml:lang="en-US">Simec Siderurgico, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember" xlink:label="simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember" xlink:to="simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember_lbl" xml:lang="en-US">Companhia Siderurgica do Espirito Santo S.A. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OriginDate10Member" xlink:label="simecb_OriginDate10Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate10Member" xlink:to="simecb_OriginDate10Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDate10Member_lbl" xml:lang="en-US">2020 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis_lbl" xml:lang="en-US">Non-adjusting events after reporting period [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_IndividualAndJointPaymentsMember" xlink:label="simecb_IndividualAndJointPaymentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndividualAndJointPaymentsMember" xlink:to="simecb_IndividualAndJointPaymentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IndividualAndJointPaymentsMember_lbl" xml:lang="en-US">Individual and Joint Payments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_YearOneTaxLiabilityMember" xlink:label="simecb_YearOneTaxLiabilityMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_YearOneTaxLiabilityMember" xlink:to="simecb_YearOneTaxLiabilityMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_YearOneTaxLiabilityMember_lbl" xml:lang="en-US">2015-2016 Tax [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_YearTwoTaxLiabilityMember" xlink:label="simecb_YearTwoTaxLiabilityMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_YearTwoTaxLiabilityMember" xlink:to="simecb_YearTwoTaxLiabilityMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_YearTwoTaxLiabilityMember_lbl" xml:lang="en-US">2017-2018 Tax [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_NonadjustingEventMember" xlink:label="simecb_NonadjustingEventMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NonadjustingEventMember" xlink:to="simecb_NonadjustingEventMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NonadjustingEventMember_lbl" xml:lang="en-US">Non-adjusting events after reporting period [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_DefinedMember" xlink:label="simecb_DefinedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedMember" xlink:to="simecb_DefinedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DefinedMember_lbl" xml:lang="en-US">Defined [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_UndefinedMember" xlink:label="simecb_UndefinedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UndefinedMember" xlink:to="simecb_UndefinedMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_UndefinedMember_lbl" xml:lang="en-US">Undefined [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OriginDate1Member" xlink:label="simecb_OriginDate1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate1Member" xlink:to="simecb_OriginDate1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDate1Member_lbl" xml:lang="en-US">2011 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_FerrovisaSadecvMember" xlink:label="simecb_FerrovisaSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FerrovisaSadecvMember" xlink:to="simecb_FerrovisaSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FerrovisaSadecvMember_lbl" xml:lang="en-US">Ferrovisa, S.A. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_PerfilesComecialesSigosaSadecvMember" xlink:label="simecb_PerfilesComecialesSigosaSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PerfilesComecialesSigosaSadecvMember" xlink:to="simecb_PerfilesComecialesSigosaSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PerfilesComecialesSigosaSadecvMember_lbl" xml:lang="en-US">Perfiles Comeciales Sigosa, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_CiaTubosYPerfilesMonterreySadecvMember" xlink:label="simecb_CiaTubosYPerfilesMonterreySadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CiaTubosYPerfilesMonterreySadecvMember" xlink:to="simecb_CiaTubosYPerfilesMonterreySadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CiaTubosYPerfilesMonterreySadecvMember_lbl" xml:lang="en-US">Cia Tubos y Perfiles Monterrey, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ComercializadoraSIGOSASadecvMember" xlink:label="simecb_ComercializadoraSIGOSASadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ComercializadoraSIGOSASadecvMember" xlink:to="simecb_ComercializadoraSIGOSASadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ComercializadoraSIGOSASadecvMember_lbl" xml:lang="en-US">Comercializadora SIGOSA, S.A. de C.V.[Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_CaLaminadoraVistaHermosaSadecvMember" xlink:label="simecb_CaLaminadoraVistaHermosaSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CaLaminadoraVistaHermosaSadecvMember" xlink:to="simecb_CaLaminadoraVistaHermosaSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CaLaminadoraVistaHermosaSadecvMember_lbl" xml:lang="en-US">Ca. Laminadora Vista Hermosa, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember" xlink:to="simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember_2_lbl" xml:lang="en-US">Operadora Compania Mexicana de Tubos, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_CiaMexicanaDePerfilesYTubosSadecvMember" xlink:label="simecb_CiaMexicanaDePerfilesYTubosSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CiaMexicanaDePerfilesYTubosSadecvMember" xlink:to="simecb_CiaMexicanaDePerfilesYTubosSadecvMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CiaMexicanaDePerfilesYTubosSadecvMember_lbl" xml:lang="en-US">Cia. Mexicana de Perfiles y Tubos, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_IndustriasChSabdecvTwoMember" xlink:label="simecb_IndustriasChSabdecvTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasChSabdecvTwoMember" xlink:to="simecb_IndustriasChSabdecvTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_IndustriasChSabdecvTwoMember_lbl" xml:lang="en-US">Industrias CH, S.A.B. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_SubsidiariesMember" xlink:label="ifrs-full_SubsidiariesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SubsidiariesMember" xlink:to="ifrs-full_SubsidiariesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SubsidiariesMember_lbl" xml:lang="en-US">Subsidiaries [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_DocumentAndEntityInformationAbstract" xlink:label="simecb_DocumentAndEntityInformationAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DocumentAndEntityInformationAbstract" xlink:to="simecb_DocumentAndEntityInformationAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DocumentAndEntityInformationAbstract_lbl" xml:lang="en-US">Document And Entity Information</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_AmendmentDescription" xlink:label="dei_AmendmentDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Is Entity a Well-known Seasoned Issuer?</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Is Entity a Voluntary Filer?</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Is Entity's Reporting Status Current?</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Is Entity Emerging Growth Company?</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityExTransitionPeriod" xlink:label="dei_EntityExTransitionPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityExTransitionPeriod" xlink:to="dei_EntityExTransitionPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityExTransitionPeriod_lbl" xml:lang="en-US">Elected Not To Use the Extended Transition Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_IcfrAuditorAttestationFlag" xlink:label="dei_IcfrAuditorAttestationFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_IcfrAuditorAttestationFlag" xlink:to="dei_IcfrAuditorAttestationFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_IcfrAuditorAttestationFlag_lbl" xml:lang="en-US">Auditor Attestation Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentAnnualReport" xlink:label="dei_DocumentAnnualReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentTransitionReport" xlink:label="dei_DocumentTransitionReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_DocumentShellCompanyReport" xlink:label="dei_DocumentShellCompanyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyReport" xlink:to="dei_DocumentShellCompanyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyReport_lbl" xml:lang="en-US">Document Shell Company Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation State Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_StatementOfFinancialPositionAbstract" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_StatementOfFinancialPositionAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Statement of financial position [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AssetsAbstract" xlink:label="ifrs-full_AssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AssetsAbstract" xlink:to="ifrs-full_AssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AssetsAbstract_lbl" xml:lang="en-US">Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentAssetsAbstract" xlink:label="ifrs-full_CurrentAssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentAssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssetsAbstract_lbl" xml:lang="en-US">Current assets:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashAndCashEquivalents" xlink:label="ifrs-full_CashAndCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashAndCashEquivalents_lbl" xml:lang="en-US">Cash and cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentTradeReceivables" xlink:label="ifrs-full_CurrentTradeReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTradeReceivables" xlink:to="ifrs-full_CurrentTradeReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTradeReceivables_lbl" xml:lang="en-US">Trade receivables, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" xlink:label="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" xlink:to="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties_lbl" xml:lang="en-US">Related parties receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentLoansAndReceivables" xlink:label="ifrs-full_CurrentLoansAndReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLoansAndReceivables" xlink:to="ifrs-full_CurrentLoansAndReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLoansAndReceivables_lbl" xml:lang="en-US">Loans to related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentTaxAssetsCurrent" xlink:label="ifrs-full_CurrentTaxAssetsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxAssetsCurrent" xlink:to="ifrs-full_CurrentTaxAssetsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTaxAssetsCurrent_lbl" xml:lang="en-US">Recoverable taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherCurrentReceivables" xlink:label="ifrs-full_OtherCurrentReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherCurrentReceivables" xlink:to="ifrs-full_OtherCurrentReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherCurrentReceivables_lbl" xml:lang="en-US">Other receivables, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentPrepaidExpenses" xlink:label="ifrs-full_CurrentPrepaidExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentPrepaidExpenses" xlink:to="ifrs-full_CurrentPrepaidExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentPrepaidExpenses_lbl" xml:lang="en-US">Prepaid expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_Inventories" xlink:label="ifrs-full_Inventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Inventories" xlink:to="ifrs-full_Inventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Inventories_lbl" xml:lang="en-US">Inventory</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentAssets" xlink:label="ifrs-full_CurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CurrentAssets_lbl" xml:lang="en-US">Total current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentReceivablesDueFromRelatedParties" xlink:to="ifrs-full_NoncurrentReceivablesDueFromRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties_lbl" xml:lang="en-US">Non-current related parties receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_NonCurrentLoansToRelatedParties" xlink:label="simecb_NonCurrentLoansToRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NonCurrentLoansToRelatedParties" xlink:to="simecb_NonCurrentLoansToRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NonCurrentLoansToRelatedParties_lbl" xml:lang="en-US">Non-current loans to related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncurrentInventories" xlink:label="ifrs-full_NoncurrentInventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentInventories" xlink:to="ifrs-full_NoncurrentInventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentInventories_lbl" xml:lang="en-US">Non-current inventory, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PropertyPlantAndEquipment" xlink:label="ifrs-full_PropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PropertyPlantAndEquipment_lbl" xml:lang="en-US">Property, plant and equipment, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IntangibleAssetsAndGoodwill" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsAndGoodwill" xlink:to="ifrs-full_IntangibleAssetsAndGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill_lbl" xml:lang="en-US">Intangible assets and other non-current assets, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherNoncurrentFinancialAssets" xlink:label="ifrs-full_OtherNoncurrentFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentFinancialAssets" xlink:to="ifrs-full_OtherNoncurrentFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherNoncurrentFinancialAssets_lbl" xml:lang="en-US">Other non-current assets, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_Assets" xlink:label="ifrs-full_Assets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Assets_lbl" xml:lang="en-US">Total assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_EquityAndLiabilitiesAbstract" xlink:label="ifrs-full_EquityAndLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilitiesAbstract" xlink:to="ifrs-full_EquityAndLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAndLiabilitiesAbstract_lbl" xml:lang="en-US">Liabilities and stockholders' equity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentLiabilitiesAbstract" xlink:label="ifrs-full_CurrentLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLiabilitiesAbstract_lbl" xml:lang="en-US">Current liabilities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ShorttermBorrowings" xlink:label="ifrs-full_ShorttermBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermBorrowings" xlink:to="ifrs-full_ShorttermBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ShorttermBorrowings_lbl" xml:lang="en-US">Short-term debt</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TradeAndOtherCurrentPayables" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="ifrs-full_TradeAndOtherCurrentPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentPayables_lbl" xml:lang="en-US">Accounts payable trade</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties_lbl" xml:lang="en-US">Related parties payable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" xlink:label="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities" xlink:to="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities_lbl" xml:lang="en-US">Other accrued liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentTaxLiabilities" xlink:label="ifrs-full_CurrentTaxLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxLiabilities" xlink:to="ifrs-full_CurrentTaxLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTaxLiabilities_lbl" xml:lang="en-US">Payable tax</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_CurrentIncomeTaxPayable" xlink:label="simecb_CurrentIncomeTaxPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CurrentIncomeTaxPayable" xlink:to="simecb_CurrentIncomeTaxPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CurrentIncomeTaxPayable_lbl" xml:lang="en-US">Income tax</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentLiabilities" xlink:label="ifrs-full_CurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CurrentLiabilities_lbl" xml:lang="en-US">Total current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncurrentLiabilitiesAbstract" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract_lbl" xml:lang="en-US">Non-current liabilities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:label="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan" xlink:to="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan_lbl" xml:lang="en-US">Employee benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DeferredTaxLiabilityAsset" xlink:label="ifrs-full_DeferredTaxLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilityAsset" xlink:to="ifrs-full_DeferredTaxLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxLiabilityAsset_lbl" xml:lang="en-US">Deferred income tax</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherLiabilities" xlink:label="ifrs-full_OtherLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherLiabilities" xlink:to="ifrs-full_OtherLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherLiabilities_lbl" xml:lang="en-US">Other liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncurrentLiabilities" xlink:label="ifrs-full_NoncurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_NoncurrentLiabilities_lbl" xml:lang="en-US">Total Non-current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_Liabilities" xlink:label="ifrs-full_Liabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_Liabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Liabilities_lbl" xml:lang="en-US">Total liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ContingenciesAndCommitments" xlink:label="simecb_ContingenciesAndCommitments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContingenciesAndCommitments" xlink:to="simecb_ContingenciesAndCommitments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ContingenciesAndCommitments_lbl" xml:lang="en-US">Contingencies and Commitments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_EquityAbstract" xlink:label="ifrs-full_EquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_EquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAbstract_lbl" xml:lang="en-US">Stockholders' equity:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IssuedCapital" xlink:label="ifrs-full_IssuedCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapital" xlink:to="ifrs-full_IssuedCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IssuedCapital_lbl" xml:lang="en-US">Capital stock</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdditionalPaidinCapital" xlink:label="ifrs-full_AdditionalPaidinCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionalPaidinCapital" xlink:to="ifrs-full_AdditionalPaidinCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdditionalPaidinCapital_lbl" xml:lang="en-US">Additional paid-in capital</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_RetainedEarnings" xlink:label="ifrs-full_RetainedEarnings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RetainedEarnings" xlink:to="ifrs-full_RetainedEarnings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RetainedEarnings_lbl" xml:lang="en-US">Retained earnings</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_RepurchaseOfOwnCapitalStockReserve" xlink:label="simecb_RepurchaseOfOwnCapitalStockReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepurchaseOfOwnCapitalStockReserve" xlink:to="simecb_RepurchaseOfOwnCapitalStockReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RepurchaseOfOwnCapitalStockReserve_lbl" xml:lang="en-US">Repurchase of own capital stock reserve</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_CumulativeTranslationEffectsInForeignSubsidiaries" xlink:label="simecb_CumulativeTranslationEffectsInForeignSubsidiaries" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CumulativeTranslationEffectsInForeignSubsidiaries" xlink:to="simecb_CumulativeTranslationEffectsInForeignSubsidiaries_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CumulativeTranslationEffectsInForeignSubsidiaries_lbl" xml:lang="en-US">Cumulative effect by translation of foreign subsidiaries</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_EquityAttributableToOwnersOfParent" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_EquityAttributableToOwnersOfParent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent_lbl" xml:lang="en-US">Total controlling interest</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncontrollingInterests" xlink:label="ifrs-full_NoncontrollingInterests" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncontrollingInterests" xlink:to="ifrs-full_NoncontrollingInterests_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncontrollingInterests_lbl" xml:lang="en-US">Non-controlling interest</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_Equity" xlink:label="ifrs-full_Equity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Equity_lbl" xml:lang="en-US">Total stockholders' equity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_EquityAndLiabilities" xlink:label="ifrs-full_EquityAndLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_EquityAndLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_EquityAndLiabilities_lbl" xml:lang="en-US">Total liabilities and stockholders' equity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncomeStatementAbstract" xlink:label="ifrs-full_IncomeStatementAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_IncomeStatementAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncomeStatementAbstract_lbl" xml:lang="en-US">Profit or loss [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_Revenue" xlink:label="ifrs-full_Revenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Revenue" xlink:to="ifrs-full_Revenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Revenue_lbl" xml:lang="en-US">Net sales</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CostOfSales" xlink:label="ifrs-full_CostOfSales" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_CostOfSales_lbl" xml:lang="en-US">Cost of sales</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment" xlink:to="ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_lbl" xml:lang="en-US">Impairment of property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_GrossProfit" xlink:label="ifrs-full_GrossProfit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossProfit" xlink:to="ifrs-full_GrossProfit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_GrossProfit_lbl" xml:lang="en-US">Gross profit</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdministrativeExpense" xlink:label="ifrs-full_AdministrativeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdministrativeExpense" xlink:to="ifrs-full_AdministrativeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AdministrativeExpense_lbl" xml:lang="en-US">Administrative expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherOperatingIncomeExpense" xlink:label="ifrs-full_OtherOperatingIncomeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherOperatingIncomeExpense" xlink:to="ifrs-full_OtherOperatingIncomeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherOperatingIncomeExpense_lbl" xml:lang="en-US">Other income (expense), net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_RevenueFromInterest" xlink:label="ifrs-full_RevenueFromInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromInterest" xlink:to="ifrs-full_RevenueFromInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RevenueFromInterest_lbl" xml:lang="en-US">Interest income</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_InterestExpense" xlink:label="ifrs-full_InterestExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpense" xlink:to="ifrs-full_InterestExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_InterestExpense_lbl" xml:lang="en-US">Interest expense</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_lbl" xml:lang="en-US">Foreign exchange loss, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProfitLossBeforeTax" xlink:label="ifrs-full_ProfitLossBeforeTax" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ProfitLossBeforeTax_lbl" xml:lang="en-US">Income before income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations_lbl" xml:lang="en-US">Income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProfitLoss" xlink:label="ifrs-full_ProfitLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ProfitLoss_lbl" xml:lang="en-US">Net income (loss) for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherComprehensiveIncomeAbstract" xlink:label="ifrs-full_OtherComprehensiveIncomeAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeAbstract" xlink:to="ifrs-full_OtherComprehensiveIncomeAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncomeAbstract_lbl" xml:lang="en-US">Comprehensive (loss) for the year:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation_lbl" xml:lang="en-US">Translation effects of foreign subsidiaries</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome_lbl" xml:lang="en-US">Fair value of derivative financial instruments, net of income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherComprehensiveIncome" xlink:label="ifrs-full_OtherComprehensiveIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_OtherComprehensiveIncome_lbl" xml:lang="en-US">Total other comprehensive (loss) for the year, net of income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ComprehensiveIncome" xlink:label="ifrs-full_ComprehensiveIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ComprehensiveIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ComprehensiveIncome_lbl" xml:lang="en-US">Comprehensive income (loss) for the year, net of tax</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProfitLossAttributableToAbstract" xlink:label="ifrs-full_ProfitLossAttributableToAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossAttributableToAbstract" xlink:to="ifrs-full_ProfitLossAttributableToAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossAttributableToAbstract_lbl" xml:lang="en-US">Net income (loss) attributable to:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:to="ifrs-full_ProfitLossAttributableToOwnersOfParent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent_lbl" xml:lang="en-US">Controlling interest</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests_lbl" xml:lang="en-US">Non-controlling interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLoss_2_lbl" xml:lang="en-US">Net income (loss) for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ComprehensiveIncomeAttributableToAbstract" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeAttributableToAbstract" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToAbstract_lbl" xml:lang="en-US">Comprehensive income (loss) attributable to:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent_lbl" xml:lang="en-US">Controlling interest</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests_lbl" xml:lang="en-US">Non-controlling interest</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_EarningsPerShareAbstract" xlink:label="ifrs-full_EarningsPerShareAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EarningsPerShareAbstract_lbl" xml:lang="en-US">Income per share:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_WeightedAverageShares" xlink:label="ifrs-full_WeightedAverageShares" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_WeightedAverageShares_lbl" xml:lang="en-US">Weighted average shares outstanding (in thousands of shares)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_BasicAndDilutedEarningsLossPerShare" xlink:label="ifrs-full_BasicAndDilutedEarningsLossPerShare" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BasicAndDilutedEarningsLossPerShare_lbl" xml:lang="en-US">Income (loss) per share (controlling interest) (Mexican pesos)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_StatementOfChangesInEquityTable" xlink:label="ifrs-full_StatementOfChangesInEquityTable" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfChangesInEquityTable_lbl" xml:lang="en-US">Statement of changes in equity [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_StatementOfChangesInEquityLineItems" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems_lbl" xml:lang="en-US">Statement of changes in equity [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_Equity_2_lbl" xml:lang="en-US">Balance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve" xlink:label="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve_lbl" xml:lang="en-US">Increase in reserve</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_RepurchaseOfOwnCapitalStockNet" xlink:label="simecb_RepurchaseOfOwnCapitalStockNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepurchaseOfOwnCapitalStockNet" xlink:to="simecb_RepurchaseOfOwnCapitalStockNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RepurchaseOfOwnCapitalStockNet_lbl" xml:lang="en-US">Repurchase of own capital stock, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DividendsPaid" xlink:label="ifrs-full_DividendsPaid" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DividendsPaid_lbl" xml:lang="en-US">Dividends paid</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ComprehensiveIncome_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComprehensiveIncome_2_lbl" xml:lang="en-US">Comprehensive income (loss)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_Equity_3_lbl" xml:lang="en-US">Balance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_StatementOfCashFlowsAbstract" xlink:label="ifrs-full_StatementOfCashFlowsAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of cash flows [abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Operating activities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForReconcileProfitLossAbstract" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLossAbstract" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLossAbstract_lbl" xml:lang="en-US">Adjustments for:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense_lbl" xml:lang="en-US">Depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment" xlink:label="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment" xlink:to="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_lbl" xml:lang="en-US">Impairment of property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities_lbl" xml:lang="en-US">Employee benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AdjustmentsForAllowanceForSlowMovingInventories" xlink:label="simecb_AdjustmentsForAllowanceForSlowMovingInventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForAllowanceForSlowMovingInventories" xlink:to="simecb_AdjustmentsForAllowanceForSlowMovingInventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AdjustmentsForAllowanceForSlowMovingInventories_lbl" xml:lang="en-US">Allowance for slow moving inventories</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForProvisions" xlink:label="ifrs-full_AdjustmentsForProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForProvisions" xlink:to="ifrs-full_AdjustmentsForProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForProvisions_lbl" xml:lang="en-US">Allowance for doubtful accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForInterestIncome" xlink:label="ifrs-full_AdjustmentsForInterestIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForInterestIncome" xlink:to="ifrs-full_AdjustmentsForInterestIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AdjustmentsForInterestIncome_lbl" xml:lang="en-US">Interest income from investing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForInterestExpense" xlink:label="ifrs-full_AdjustmentsForInterestExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForInterestExpense" xlink:to="ifrs-full_AdjustmentsForInterestExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForInterestExpense_lbl" xml:lang="en-US">Interest expense from financing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" xlink:label="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" xlink:to="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains_lbl" xml:lang="en-US">Unrealized foreign exchange loss (gain), net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:to="ifrs-full_AdjustmentsForIncomeTaxExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense_lbl" xml:lang="en-US">Income tax</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss_lbl" xml:lang="en-US">Total Adjustments</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:label="simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract" xlink:to="simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract_lbl" xml:lang="en-US">Changes in operating assets and liabilities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_lbl" xml:lang="en-US">(Increase) / decrease in Trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" xlink:to="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables_lbl" xml:lang="en-US">Decrease / (increase) in Related parties receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_lbl" xml:lang="en-US">(Increase) / decrease in Inventory</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables_lbl" xml:lang="en-US">(Increase) in Other receivables, recoverable taxes and prepaid expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable_lbl" xml:lang="en-US">Increase/ (decrease) in Accounts payable trade</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" xlink:label="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" xlink:to="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable_lbl" xml:lang="en-US">(Decrease)/Increase in Related parties payables</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes" xlink:to="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes_lbl" xml:lang="en-US">(Decrease)/Increase in Accounts payable other and accrued liabilities and taxes other than income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash flows provided by operating activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">Investing activities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Acquisition of property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_DecreaseIncreaseInOtherNoncurrentAssets" xlink:label="simecb_DecreaseIncreaseInOtherNoncurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DecreaseIncreaseInOtherNoncurrentAssets" xlink:to="simecb_DecreaseIncreaseInOtherNoncurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_DecreaseIncreaseInOtherNoncurrentAssets_lbl" xml:lang="en-US">Decrease (increase) in other non-current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities" xlink:label="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities" xlink:to="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Decrease in Other investments</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" xlink:label="ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" xlink:to="ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Cash paid for Business acquisition, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities" xlink:label="ifrs-full_CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities" xlink:to="ifrs-full_CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Loans granted to related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities" xlink:label="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities" xlink:to="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Collection of loans to related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_InterestReceivedClassifiedAsInvestingActivities" xlink:label="ifrs-full_InterestReceivedClassifiedAsInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestReceivedClassifiedAsInvestingActivities" xlink:to="ifrs-full_InterestReceivedClassifiedAsInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestReceivedClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Interest income collected</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash flows (used) provided by investing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">Financing activities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" xlink:label="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" xlink:to="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares_lbl" xlink:type="arc" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfGeographicalAreasExplanatory_lbl" xml:lang="en-US">Schedule of Information About Geographical Areas</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfBusinessCombinationsTable" xlink:label="ifrs-full_DisclosureOfBusinessCombinationsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfBusinessCombinationsTable" xlink:to="ifrs-full_DisclosureOfBusinessCombinationsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfBusinessCombinationsTable_lbl" xml:lang="en-US">Disclosure of detailed information about business combination [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfBusinessCombinationsLineItems" xlink:label="ifrs-full_DisclosureOfBusinessCombinationsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfBusinessCombinationsLineItems" xlink:to="ifrs-full_DisclosureOfBusinessCombinationsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfBusinessCombinationsLineItems_lbl" xml:lang="en-US">Disclosure of detailed information about business combination [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NumberOfInstrumentsOrInterestsIssuedOrIssuable" xlink:label="ifrs-full_NumberOfInstrumentsOrInterestsIssuedOrIssuable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfInstrumentsOrInterestsIssuedOrIssuable" xlink:to="ifrs-full_NumberOfInstrumentsOrInterestsIssuedOrIssuable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfInstrumentsOrInterestsIssuedOrIssuable_lbl" xml:lang="en-US">Shares acquired by subsidiary</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PercentageOfVotingEquityInterestsAcquired" xlink:to="ifrs-full_PercentageOfVotingEquityInterestsAcquired_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PercentageOfVotingEquityInterestsAcquired_lbl" xml:lang="en-US">Percentage of capital stock acquired by subsidiary</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ProductionCapacity" xlink:label="simecb_ProductionCapacity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ProductionCapacity" xlink:to="simecb_ProductionCapacity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ProductionCapacity_lbl" xml:lang="en-US">Production capacity</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates" xlink:label="ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates" xlink:to="ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociates_lbl" xml:lang="en-US">Investment</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_NumberOfSharesInInvestment" xlink:label="simecb_NumberOfSharesInInvestment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NumberOfSharesInInvestment" xlink:to="simecb_NumberOfSharesInInvestment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NumberOfSharesInInvestment_lbl" xml:lang="en-US">Number of shares in investment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ChangesInEquity" xlink:label="ifrs-full_ChangesInEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ChangesInEquity" xlink:to="ifrs-full_ChangesInEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ChangesInEquity_lbl" xml:lang="en-US">Increased in capital stock</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PropertyDevelopmentAndProjectManagementExpense" xlink:label="ifrs-full_PropertyDevelopmentAndProjectManagementExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyDevelopmentAndProjectManagementExpense" xlink:to="ifrs-full_PropertyDevelopmentAndProjectManagementExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PropertyDevelopmentAndProjectManagementExpense_lbl" xml:lang="en-US">Cost of project</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AreaOfLandUsedForPlant" xlink:label="simecb_AreaOfLandUsedForPlant" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AreaOfLandUsedForPlant" xlink:to="simecb_AreaOfLandUsedForPlant_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AreaOfLandUsedForPlant_lbl" xml:lang="en-US">Length of new plant for special steel</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_DescriptionOfConstructionTerm" xlink:label="simecb_DescriptionOfConstructionTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfConstructionTerm" xlink:to="simecb_DescriptionOfConstructionTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DescriptionOfConstructionTerm_lbl" xml:lang="en-US">Construction term</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_DescriptionOfPreoperativePeriod" xlink:label="simecb_DescriptionOfPreoperativePeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfPreoperativePeriod" xlink:to="simecb_DescriptionOfPreoperativePeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DescriptionOfPreoperativePeriod_lbl" xml:lang="en-US">Pre-operative period</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_NetBookValueOfFurnaceExceededFairValue" xlink:label="simecb_NetBookValueOfFurnaceExceededFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NetBookValueOfFurnaceExceededFairValue" xlink:to="simecb_NetBookValueOfFurnaceExceededFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NetBookValueOfFurnaceExceededFairValue_lbl" xml:lang="en-US">Net book value of furnace exceeded fair value</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_NumberOfCommonSharesAcquiredPerSharePrice" xlink:label="simecb_NumberOfCommonSharesAcquiredPerSharePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NumberOfCommonSharesAcquiredPerSharePrice" xlink:to="simecb_NumberOfCommonSharesAcquiredPerSharePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NumberOfCommonSharesAcquiredPerSharePrice_lbl" xml:lang="en-US">Number of common shares acquired per share price</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred" xlink:label="ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred" xlink:to="ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred_lbl" xml:lang="en-US">Amount of Consideration</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaid" xlink:to="ifrs-full_DividendsPaid_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DividendsPaid_2_lbl" xml:lang="en-US">Dividends paid</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesTable" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesTable" xlink:to="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesTable_lbl" xml:lang="en-US">Disclosure of subsidiaries [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems" xlink:to="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems_lbl" xml:lang="en-US">Disclosure of subsidiaries [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:to="ifrs-full_ProportionOfOwnershipInterestInSubsidiary_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary_lbl" xml:lang="en-US">Percentage of equity owned</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_CokeInventory" xlink:label="simecb_CokeInventory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeInventory" xlink:to="simecb_CokeInventory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CokeInventory_lbl" xml:lang="en-US">Coke inventory</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_CokeInventoryValue" xlink:label="simecb_CokeInventoryValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeInventoryValue" xlink:to="simecb_CokeInventoryValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CokeInventoryValue_lbl" xml:lang="en-US">Coke inventory, value</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AveragePriceOfCokePerMetricTons" xlink:label="simecb_AveragePriceOfCokePerMetricTons" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AveragePriceOfCokePerMetricTons" xlink:to="simecb_AveragePriceOfCokePerMetricTons_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AveragePriceOfCokePerMetricTons_lbl" xml:lang="en-US">Average price of coke per metric tons</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" xlink:label="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" xlink:to="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument_lbl" xml:lang="en-US">Percentage range of changes in fair value or cash flows of hedging instrument</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ClosingForeignExchangeRate" xlink:label="ifrs-full_ClosingForeignExchangeRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClosingForeignExchangeRate" xlink:to="ifrs-full_ClosingForeignExchangeRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClosingForeignExchangeRate_lbl" xml:lang="en-US">Current exchange rate as of (Mexican pesos per one U.S. dollar)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AverageForeignExchangeRate" xlink:label="ifrs-full_AverageForeignExchangeRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AverageForeignExchangeRate" xlink:to="ifrs-full_AverageForeignExchangeRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AverageForeignExchangeRate_lbl" xml:lang="en-US">Average exchange rate for the year ended December 31 (Mexican pesos per one U.S. dollar)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentTable_lbl" xml:lang="en-US">Disclosure of detailed information about property, plant and equipment [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems_lbl" xml:lang="en-US">Disclosure of detailed information about property, plant and equipment [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment" xlink:label="simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment" xlink:to="simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment_lbl" xml:lang="en-US">Estimated useful lives of assets in Years</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_Cash" xlink:label="ifrs-full_Cash" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Cash" xlink:to="ifrs-full_Cash_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Cash_lbl" xml:lang="en-US">Cash</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CashEquivalents" xlink:label="ifrs-full_CashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashEquivalents" xlink:to="ifrs-full_CashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashEquivalents_lbl" xml:lang="en-US">Cash equivalents</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashAndCashEquivalents_4_lbl" xml:lang="en-US">Total cash and cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AmountOfAdvancesRelatedToAllocationOfAccounts" xlink:label="simecb_AmountOfAdvancesRelatedToAllocationOfAccounts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfAdvancesRelatedToAllocationOfAccounts" xlink:to="simecb_AmountOfAdvancesRelatedToAllocationOfAccounts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AmountOfAdvancesRelatedToAllocationOfAccounts_lbl" xml:lang="en-US">Amount of advances related to allocation of accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_NominalAmountOfAccountsReceivables" xlink:label="simecb_NominalAmountOfAccountsReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NominalAmountOfAccountsReceivables" xlink:to="simecb_NominalAmountOfAccountsReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NominalAmountOfAccountsReceivables_lbl" xml:lang="en-US">Nominal amount of accounts receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_DiscountsFees" xlink:label="simecb_DiscountsFees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DiscountsFees" xlink:to="simecb_DiscountsFees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DiscountsFees_lbl" xml:lang="en-US">Discounts fees</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AmountOfRecoveredByBuyer" xlink:label="simecb_AmountOfRecoveredByBuyer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfRecoveredByBuyer" xlink:to="simecb_AmountOfRecoveredByBuyer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AmountOfRecoveredByBuyer_lbl" xml:lang="en-US">Amount of recovered by buyer</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable" xlink:label="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable" xlink:to="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable_lbl" xml:lang="en-US">Disclosure of financial assets that are either past due or impaired [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems" xlink:label="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems" xlink:to="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems_lbl" xml:lang="en-US">Disclosure of financial assets that are either past due or impaired [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PastDueStatusAxis" xlink:to="ifrs-full_PastDueStatusAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_PastDueStatusAxis_2_lbl" xml:lang="en-US">Past due status [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_FinancialAssets" xlink:label="ifrs-full_FinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialAssets" xlink:to="ifrs-full_FinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialAssets_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_lbl" xml:lang="en-US">Balance at beginning of year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets_lbl" xml:lang="en-US">Provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets" xlink:label="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets" xlink:to="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets_lbl" xml:lang="en-US">Cancellation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets" xlink:label="ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets_lbl" xml:lang="en-US">Account recoveries</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets_lbl" xml:lang="en-US">Translations effects</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:to="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets_2_lbl" xml:lang="en-US">Balance at end of year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ValueAddedTaxReceivables" xlink:label="ifrs-full_ValueAddedTaxReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ValueAddedTaxReceivables" xlink:to="ifrs-full_ValueAddedTaxReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ValueAddedTaxReceivables_lbl" xml:lang="en-US">Valued Added Tax</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_IncomeTax" xlink:label="simecb_IncomeTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTax" xlink:to="simecb_IncomeTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncomeTax_lbl" xml:lang="en-US">Income Tax</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OtherAssetsRecoverable" xlink:label="simecb_OtherAssetsRecoverable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherAssetsRecoverable" xlink:to="simecb_OtherAssetsRecoverable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherAssetsRecoverable_lbl" xml:lang="en-US">Other</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxAssetsCurrent" xlink:to="ifrs-full_CurrentTaxAssetsCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CurrentTaxAssetsCurrent_2_lbl" xml:lang="en-US">Total recoverable taxes</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfInventoriesAbstract" xlink:to="simecb_DisclosureOfInventoriesAbstract_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DisclosureOfInventoriesAbstract_3_lbl" xml:lang="en-US">Inventories Schedule Of Short-term And Long-term Inventories</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ClassesOfInventoriesAbstract" xlink:label="ifrs-full_ClassesOfInventoriesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfInventoriesAbstract" xlink:to="ifrs-full_ClassesOfInventoriesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfInventoriesAbstract_lbl" xml:lang="en-US">Current inventory:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_FinishedGoods" xlink:label="ifrs-full_FinishedGoods" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinishedGoods" xlink:to="ifrs-full_FinishedGoods_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinishedGoods_lbl" xml:lang="en-US">Finished goods</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_WorkInProgress" xlink:label="ifrs-full_WorkInProgress" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WorkInProgress" xlink:to="ifrs-full_WorkInProgress_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_WorkInProgress_lbl" xml:lang="en-US">Work in process</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherInventories" xlink:label="ifrs-full_OtherInventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherInventories" xlink:to="ifrs-full_OtherInventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherInventories_lbl" xml:lang="en-US">Billets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies" xlink:label="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies" xlink:to="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies_lbl" xml:lang="en-US">Raw materials and supplies</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_SpareParts" xlink:label="ifrs-full_SpareParts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SpareParts" xlink:to="ifrs-full_SpareParts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SpareParts_lbl" xml:lang="en-US">Materials, spare parts and rollers</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentInventoriesInTransit" xlink:label="ifrs-full_CurrentInventoriesInTransit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentInventoriesInTransit" xlink:to="ifrs-full_CurrentInventoriesInTransit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentInventoriesInTransit_lbl" xml:lang="en-US">Materials in transit</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Inventories" xlink:to="ifrs-full_Inventories_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Inventories_2_lbl" xml:lang="en-US">Current Inventories, net</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ClassesOfLongTermInventoriesAbstract" xlink:label="simecb_ClassesOfLongTermInventoriesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ClassesOfLongTermInventoriesAbstract" xlink:to="simecb_ClassesOfLongTermInventoriesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ClassesOfLongTermInventoriesAbstract_lbl" xml:lang="en-US">Non-current inventory:</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Coke" xlink:label="simecb_Coke" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Coke" xlink:to="simecb_Coke_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Coke_lbl" xml:lang="en-US">Coke</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_SparePartsNoncurrent" xlink:label="simecb_SparePartsNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SparePartsNoncurrent" xlink:to="simecb_SparePartsNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SparePartsNoncurrent_lbl" xml:lang="en-US">Spare parts</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_Rollers" xlink:label="simecb_Rollers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Rollers" xlink:to="simecb_Rollers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_Rollers_lbl" xml:lang="en-US">Rollers</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_NonCurrentFinishedGoods" xlink:label="simecb_NonCurrentFinishedGoods" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NonCurrentFinishedGoods" xlink:to="simecb_NonCurrentFinishedGoods_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_NonCurrentFinishedGoods_lbl" xml:lang="en-US">Finished godos</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_GrossNoncurrentInventories" xlink:label="simecb_GrossNoncurrentInventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GrossNoncurrentInventories" xlink:to="simecb_GrossNoncurrentInventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="simecb_GrossNoncurrentInventories_lbl" xml:lang="en-US">Long-term inventories, gross</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower" xlink:label="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower" xlink:to="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower_lbl" xml:lang="en-US">Less, valuation allowance at the lower of cost or net realizable value</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentInventories" xlink:to="ifrs-full_NoncurrentInventories_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_NoncurrentInventories_2_lbl" xml:lang="en-US">Non-current inventories, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DepreciationExpense" xlink:label="ifrs-full_DepreciationExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationExpense" xlink:to="ifrs-full_DepreciationExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationExpense_lbl" xml:lang="en-US">Depreciation expense</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_CapitalizedAmountFromLaborAndManufacturingOverheadRelatedToConstruction" xlink:label="simecb_CapitalizedAmountFromLaborAndManufacturingOverheadRelatedToConstruction" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CapitalizedAmountFromLaborAndManufacturingOverheadRelatedToConstruction" xlink:to="simecb_CapitalizedAmountFromLaborAndManufacturingOverheadRelatedToConstruction_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CapitalizedAmountFromLaborAndManufacturingOverheadRelatedToConstruction_lbl" xml:lang="en-US">Capitalized amount from labor and manufacturing overhead related to construction</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Net Book Value</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment" xlink:to="ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Impairment charge</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_InstallationExpenses" xlink:label="simecb_InstallationExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InstallationExpenses" xlink:to="simecb_InstallationExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_InstallationExpenses_lbl" xml:lang="en-US">Installation expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_RecoveryAmountOfInstallationExpense" xlink:label="simecb_RecoveryAmountOfInstallationExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RecoveryAmountOfInstallationExpense" xlink:to="simecb_RecoveryAmountOfInstallationExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RecoveryAmountOfInstallationExpense_lbl" xml:lang="en-US">Recovery amount of installation expense</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_DemandedPaymentBySupplier" xlink:label="simecb_DemandedPaymentBySupplier" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DemandedPaymentBySupplier" xlink:to="simecb_DemandedPaymentBySupplier_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DemandedPaymentBySupplier_lbl" xml:lang="en-US">Demanded payment by supplier</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_WriteOffAmount" xlink:label="simecb_WriteOffAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_WriteOffAmount" xlink:to="simecb_WriteOffAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_WriteOffAmount_lbl" xml:lang="en-US">Write off amount</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_DesintallationExpenses" xlink:label="simecb_DesintallationExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DesintallationExpenses" xlink:to="simecb_DesintallationExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DesintallationExpenses_lbl" xml:lang="en-US">Desintallation expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses" xlink:label="simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses" xlink:to="simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses_lbl" xml:lang="en-US">Electric arc furnace and auxiliar facilities expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_LaborAndCapitalizedIndirectExpenses" xlink:label="simecb_LaborAndCapitalizedIndirectExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LaborAndCapitalizedIndirectExpenses" xlink:to="simecb_LaborAndCapitalizedIndirectExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LaborAndCapitalizedIndirectExpenses_lbl" xml:lang="en-US">Labor and capitalized indirect expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_3_lbl" xml:lang="en-US">Balance at beginning of year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_lbl" xml:lang="en-US">Additions</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment" xlink:to="ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_lbl" xml:lang="en-US">Reclassifications</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" xlink:to="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment_lbl" xml:lang="en-US">Translation adjustments</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_4_lbl" xml:lang="en-US">Balance at end of year</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment" xlink:to="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Translation effects</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfIntangibleAssetsTable" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsTable" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsTable_lbl" xml:lang="en-US">Disclosure of detailed information about intangible assets [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsLineItems_lbl" xml:lang="en-US">Disclosure of detailed information about intangible assets [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Intangible assets impairment loss</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill" xlink:to="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill_lbl" xml:lang="en-US">Goodwill impairment loss</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Amortization of intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_IntangibleAssetsOtherThanGoodwillGross" xlink:label="simecb_IntangibleAssetsOtherThanGoodwillGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IntangibleAssetsOtherThanGoodwillGross" xlink:to="simecb_IntangibleAssetsOtherThanGoodwillGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IntangibleAssetsOtherThanGoodwillGross_lbl" xml:lang="en-US">Intangible and other non-current assets, gross</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherNoncurrentAssets" xlink:label="ifrs-full_OtherNoncurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherNoncurrentAssets" xlink:to="ifrs-full_OtherNoncurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherNoncurrentAssets_lbl" xml:lang="en-US">Other assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Intangible and other non-current assets, net</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill" xlink:label="simecb_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill" xlink:to="simecb_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Amortization period (years)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_2_lbl" xml:lang="en-US">Balance</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:label="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:to="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Additions</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Low</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Disposals</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Adjustment effect of the year</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_3_lbl" xml:lang="en-US">Balance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsTable_lbl" xml:lang="en-US">Disclosure of detailed information about borrowings [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems_lbl" xml:lang="en-US">Disclosure of detailed information about borrowings [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="ifrs-full_BorrowingsByNameAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_BorrowingsByNameAxis_2_lbl" xml:lang="en-US">Borrowings by name [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_BorrowingsInterestRate" xlink:label="ifrs-full_BorrowingsInterestRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsInterestRate" xlink:to="ifrs-full_BorrowingsInterestRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsInterestRate_lbl" xml:lang="en-US">Annual interest rate</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermBorrowings" xlink:to="ifrs-full_ShorttermBorrowings_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ShorttermBorrowings_2_lbl" xml:lang="en-US">Principal amount outstanding</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="ifrs-full_TradeAndOtherCurrentPayables_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TradeAndOtherCurrentPayables_2_lbl" xml:lang="en-US">Trade accounts payable</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_TradeAccountsPayableAndOtherAccruedLiabilities" xlink:label="simecb_TradeAccountsPayableAndOtherAccruedLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TradeAccountsPayableAndOtherAccruedLiabilities" xlink:to="simecb_TradeAccountsPayableAndOtherAccruedLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="simecb_TradeAccountsPayableAndOtherAccruedLiabilities_lbl" xml:lang="en-US">Total accounts payable trade and other accrued liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfDefinedBenefitPlansTable" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansTable" xlink:to="ifrs-full_DisclosureOfDefinedBenefitPlansTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansTable_lbl" xml:lang="en-US">Disclosure of defined benefit plans [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems" xlink:to="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansLineItems_lbl" xml:lang="en-US">Disclosure of defined benefit plans [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_PercentageOfCollectiveBargainingAgreements" xlink:label="simecb_PercentageOfCollectiveBargainingAgreements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfCollectiveBargainingAgreements" xlink:to="simecb_PercentageOfCollectiveBargainingAgreements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageOfCollectiveBargainingAgreements_lbl" xml:lang="en-US">Percentage of collective bargaining agreements</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_PercentageShareOfEmployersProfits" xlink:label="simecb_PercentageShareOfEmployersProfits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageShareOfEmployersProfits" xlink:to="simecb_PercentageShareOfEmployersProfits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageShareOfEmployersProfits_lbl" xml:lang="en-US">Percentage share of employers profits</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_EmployeeProfitSharingAmount" xlink:label="simecb_EmployeeProfitSharingAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EmployeeProfitSharingAmount" xlink:to="simecb_EmployeeProfitSharingAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EmployeeProfitSharingAmount_lbl" xml:lang="en-US">Employee profit sharing amount</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_PercentagePaymentOfWorkersDailyIntegratedSalary" xlink:label="simecb_PercentagePaymentOfWorkersDailyIntegratedSalary" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentagePaymentOfWorkersDailyIntegratedSalary" xlink:to="simecb_PercentagePaymentOfWorkersDailyIntegratedSalary_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentagePaymentOfWorkersDailyIntegratedSalary_lbl" xml:lang="en-US">Percentage payment of workers daily integrated salary</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" xlink:label="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" xlink:to="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans_lbl" xml:lang="en-US">Defined contribution plan expense</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost" xlink:label="ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost" xlink:to="ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost_lbl" xml:lang="en-US">Agreement description</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan" xlink:label="ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan" xlink:to="ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan_lbl" xml:lang="en-US">Company's quarterly contributions</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_FixedAmountsPerHourForEachCoveredEmployees" xlink:label="simecb_FixedAmountsPerHourForEachCoveredEmployees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FixedAmountsPerHourForEachCoveredEmployees" xlink:to="simecb_FixedAmountsPerHourForEachCoveredEmployees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FixedAmountsPerHourForEachCoveredEmployees_lbl" xml:lang="en-US">Fixed amount per hour for each covered employees</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_VestingPercentageDefinedBenefitPlan" xlink:label="simecb_VestingPercentageDefinedBenefitPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VestingPercentageDefinedBenefitPlan" xlink:to="simecb_VestingPercentageDefinedBenefitPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_VestingPercentageDefinedBenefitPlan_lbl" xml:lang="en-US">Vesting percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_VestingPeriodDefinedBenefitPlan" xlink:label="simecb_VestingPeriodDefinedBenefitPlan" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VestingPeriodDefinedBenefitPlan" xlink:to="simecb_VestingPeriodDefinedBenefitPlan_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_VestingPeriodDefinedBenefitPlan_lbl" xml:lang="en-US">Vesting period</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_PercentageMatchingContributionForFirstFivePercentage" xlink:label="simecb_PercentageMatchingContributionForFirstFivePercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageMatchingContributionForFirstFivePercentage" xlink:to="simecb_PercentageMatchingContributionForFirstFivePercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageMatchingContributionForFirstFivePercentage_lbl" xml:lang="en-US">Percentage matching contribution for the first 5.0%</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Benefits paid</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:to="ifrs-full_ActuarialAssumptionOfDiscountRates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates_lbl" xml:lang="en-US">Discount rate</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases" xlink:to="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_lbl" xml:lang="en-US">Rate of salary increase</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Current service cost</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_FinancialCostNetDefinedBenefitLiabilityAsset" xlink:label="simecb_FinancialCostNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinancialCostNetDefinedBenefitLiabilityAsset" xlink:to="simecb_FinancialCostNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FinancialCostNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Financial cost</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Past service cost</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset" xlink:label="simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset" xlink:to="simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Anticipated reduction obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Actuarial losses (gains) recognized in the year</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_DefinedBenefitsCosts" xlink:label="simecb_DefinedBenefitsCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedBenefitsCosts" xlink:to="simecb_DefinedBenefitsCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="simecb_DefinedBenefitsCosts_lbl" xml:lang="en-US">Net cost of benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_DefinedBenefitCostOfSales" xlink:label="simecb_DefinedBenefitCostOfSales" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedBenefitCostOfSales" xlink:to="simecb_DefinedBenefitCostOfSales_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DefinedBenefitCostOfSales_lbl" xml:lang="en-US">Cost of sales</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_DefinedBenefitAdministrativeExpenses" xlink:label="simecb_DefinedBenefitAdministrativeExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedBenefitAdministrativeExpenses" xlink:to="simecb_DefinedBenefitAdministrativeExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DefinedBenefitAdministrativeExpenses_lbl" xml:lang="en-US">Administrative expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_LiabilityAssetOfDefinedBenefitPlans" xlink:label="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" xlink:to="ifrs-full_LiabilityAssetOfDefinedBenefitPlans_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_LiabilityAssetOfDefinedBenefitPlans_lbl" xml:lang="en-US">Opening balance of the defined benefit obligation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset_2_lbl" xml:lang="en-US">Past service cost</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" xlink:to="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_2_lbl" xml:lang="en-US">Actuarial losses (gains)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset" xlink:to="simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset_2_lbl" xml:lang="en-US">Benefits paid</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilityAssetOfDefinedBenefitPlans" xlink:to="ifrs-full_LiabilityAssetOfDefinedBenefitPlans_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_LiabilityAssetOfDefinedBenefitPlans_2_lbl" xml:lang="en-US">Closing balance of the defined benefit obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable" xlink:to="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable_lbl" xml:lang="en-US">Disclosure of temporary difference, unused tax losses and unused tax credits [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems" xlink:to="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems_lbl" xml:lang="en-US">Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ApplicableTaxRate" xlink:label="ifrs-full_ApplicableTaxRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ApplicableTaxRate" xlink:to="ifrs-full_ApplicableTaxRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ApplicableTaxRate_lbl" xml:lang="en-US">Effective tax rate</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_DescriptionOfDecreeIssuedByFinanceMinistry" xlink:label="simecb_DescriptionOfDecreeIssuedByFinanceMinistry" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfDecreeIssuedByFinanceMinistry" xlink:to="simecb_DescriptionOfDecreeIssuedByFinanceMinistry_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DescriptionOfDecreeIssuedByFinanceMinistry_lbl" xml:lang="en-US">Description of decree issued by finance ministry</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_PercentageOfInvestmentOfNewFixedAssets" xlink:label="simecb_PercentageOfInvestmentOfNewFixedAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfInvestmentOfNewFixedAssets" xlink:to="simecb_PercentageOfInvestmentOfNewFixedAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageOfInvestmentOfNewFixedAssets_lbl" xml:lang="en-US">Percentage of investment of new fixed assets</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TaxEffectOfTaxLosses" xlink:label="ifrs-full_TaxEffectOfTaxLosses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxEffectOfTaxLosses" xlink:to="ifrs-full_TaxEffectOfTaxLosses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TaxEffectOfTaxLosses_lbl" xml:lang="en-US">Tax losses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" xlink:label="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" xlink:to="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits_lbl" xml:lang="en-US">Expiration period</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease" xlink:label="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease" xlink:to="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease_lbl" xml:lang="en-US">Amount of tax payments and expenses increase (decrease)</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentTaxExpenseIncome" xlink:label="ifrs-full_CurrentTaxExpenseIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxExpenseIncome" xlink:to="ifrs-full_CurrentTaxExpenseIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentTaxExpenseIncome_lbl" xml:lang="en-US">Income tax</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss" xlink:to="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_lbl" xml:lang="en-US">Deferred Tax</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations_2_lbl" xml:lang="en-US">Income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ExpectedBenefitTaxExpense" xlink:label="simecb_ExpectedBenefitTaxExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ExpectedBenefitTaxExpense" xlink:to="simecb_ExpectedBenefitTaxExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ExpectedBenefitTaxExpense_lbl" xml:lang="en-US">Expected benefit, expense</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract" xlink:label="ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract" xlink:to="ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract_lbl" xml:lang="en-US">Increase (decrease) as a result of:</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_IncreaseDecreaseInInflationEffectsNet" xlink:label="simecb_IncreaseDecreaseInInflationEffectsNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncreaseDecreaseInInflationEffectsNet" xlink:to="simecb_IncreaseDecreaseInInflationEffectsNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IncreaseDecreaseInInflationEffectsNet_lbl" xml:lang="en-US">Inflation effect, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TaxEffectFromChangeInTaxRate" xlink:label="ifrs-full_TaxEffectFromChangeInTaxRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxEffectFromChangeInTaxRate" xlink:to="ifrs-full_TaxEffectFromChangeInTaxRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TaxEffectFromChangeInTaxRate_lbl" xml:lang="en-US">Impact of the nominal rate differences between the USA and Mexico</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" xlink:label="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" xlink:to="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers_lbl" xml:lang="en-US">Benefit from utilization of tax loss carry-forward and others</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" xlink:label="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome" xlink:to="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome_lbl" xml:lang="en-US">Others, net (includes permanent items)</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" xlink:label="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" xlink:to="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses_lbl" xml:lang="en-US">Income tax expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits" xlink:to="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits_2_lbl" xml:lang="en-US">Expiration Date</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_TaxLossesPendingOfAmortization" xlink:label="simecb_TaxLossesPendingOfAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossesPendingOfAmortization" xlink:to="simecb_TaxLossesPendingOfAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TaxLossesPendingOfAmortization_lbl" xml:lang="en-US">Tax losses available</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_DeferredTaxAssetsAbstract" xlink:label="simecb_DeferredTaxAssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DeferredTaxAssetsAbstract" xlink:to="simecb_DeferredTaxAssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DeferredTaxAssetsAbstract_lbl" xml:lang="en-US">Deferred tax assets:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DeferredTaxAssets" xlink:label="ifrs-full_DeferredTaxAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxAssets" xlink:to="ifrs-full_DeferredTaxAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxAssets_lbl" xml:lang="en-US">Deferred tax assets</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts" xlink:label="simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts" xlink:to="simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts_lbl" xml:lang="en-US">Deferred tax assets reduction in allowance for doubtful accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_DeferredTaxLiabilityAbstract" xlink:label="simecb_DeferredTaxLiabilityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DeferredTaxLiabilityAbstract" xlink:to="simecb_DeferredTaxLiabilityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DeferredTaxLiabilityAbstract_lbl" xml:lang="en-US">Deferred tax liabilities:</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DeferredTaxLiabilities" xlink:label="ifrs-full_DeferredTaxLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilities" xlink:to="ifrs-full_DeferredTaxLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxLiabilities_lbl" xml:lang="en-US">Total deferred liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilityAsset" xlink:to="ifrs-full_DeferredTaxLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DeferredTaxLiabilityAsset_2_lbl" xml:lang="en-US">Deferred tax liabilities, net</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_IfrsStatementTable" xlink:label="simecb_IfrsStatementTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IfrsStatementTable" xlink:to="simecb_IfrsStatementTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IfrsStatementTable_lbl" xml:lang="en-US">Statement Table [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_IfrsStatementLineItems" xlink:label="simecb_IfrsStatementLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IfrsStatementLineItems" xlink:to="simecb_IfrsStatementLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IfrsStatementLineItems_lbl" xml:lang="en-US">Statement Line Items [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_PercentageOfLegalReserve" xlink:label="simecb_PercentageOfLegalReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfLegalReserve" xlink:to="simecb_PercentageOfLegalReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageOfLegalReserve_lbl" xml:lang="en-US">Percentage of legal reserve</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve" xlink:to="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve_2_lbl" xml:lang="en-US">Legal reserve amount</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_PercentageOfNominalCapital" xlink:label="simecb_PercentageOfNominalCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfNominalCapital" xlink:to="simecb_PercentageOfNominalCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageOfNominalCapital_lbl" xml:lang="en-US">Percentage of nominal capital</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CapitalReserve" xlink:label="ifrs-full_CapitalReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CapitalReserve" xlink:to="ifrs-full_CapitalReserve_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CapitalReserve_lbl" xml:lang="en-US">Reserve</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TreasuryShares" xlink:label="ifrs-full_TreasuryShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TreasuryShares" xlink:to="ifrs-full_TreasuryShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TreasuryShares_lbl" xml:lang="en-US">Treasury Shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PurchaseOfTreasuryShares" xlink:label="ifrs-full_PurchaseOfTreasuryShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfTreasuryShares" xlink:to="ifrs-full_PurchaseOfTreasuryShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PurchaseOfTreasuryShares_lbl" xml:lang="en-US">Treasury amount</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" xlink:label="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" xlink:to="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions_lbl" xml:lang="en-US">Profit (loss) on treasury shares</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_FixedCapitalShares" xlink:label="simecb_FixedCapitalShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FixedCapitalShares" xlink:to="simecb_FixedCapitalShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FixedCapitalShares_lbl" xml:lang="en-US">Fixed capital, Shares</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_VariableCapitalShares" xlink:label="simecb_VariableCapitalShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VariableCapitalShares" xlink:to="simecb_VariableCapitalShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_VariableCapitalShares_lbl" xml:lang="en-US">Variable capital, Shares</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaid" xlink:to="ifrs-full_DividendsPaid_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DividendsPaid_3_lbl" xml:lang="en-US">Dividend paid</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ShareCapital" xlink:label="simecb_ShareCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShareCapital" xlink:to="simecb_ShareCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="simecb_ShareCapital_lbl" xml:lang="en-US">Share capital, Shares</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_EffectOfRestatementShares" xlink:label="simecb_EffectOfRestatementShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EffectOfRestatementShares" xlink:to="simecb_EffectOfRestatementShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EffectOfRestatementShares_lbl" xml:lang="en-US">Effect of restatement, Shares</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NumberOfSharesAuthorised" xlink:label="ifrs-full_NumberOfSharesAuthorised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesAuthorised" xlink:to="ifrs-full_NumberOfSharesAuthorised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_NumberOfSharesAuthorised_lbl" xml:lang="en-US">Total shares</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_FixedCapitalAmount" xlink:label="simecb_FixedCapitalAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FixedCapitalAmount" xlink:to="simecb_FixedCapitalAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FixedCapitalAmount_lbl" xml:lang="en-US">Fixed capital, Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_VariableCapitalAmount" xlink:label="simecb_VariableCapitalAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VariableCapitalAmount" xlink:to="simecb_VariableCapitalAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_VariableCapitalAmount_lbl" xml:lang="en-US">Variable capital, Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ShareCapitalAmount" xlink:label="simecb_ShareCapitalAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShareCapitalAmount" xlink:to="simecb_ShareCapitalAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="simecb_ShareCapitalAmount_lbl" xml:lang="en-US">Share capital, Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_EffectOfRestatementAmount" xlink:label="simecb_EffectOfRestatementAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EffectOfRestatementAmount" xlink:to="simecb_EffectOfRestatementAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EffectOfRestatementAmount_lbl" xml:lang="en-US">Effect of restatement, Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_SharesAmount" xlink:label="simecb_SharesAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SharesAmount" xlink:to="simecb_SharesAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_SharesAmount_lbl" xml:lang="en-US">Total shares, Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NumberOfSharesOutstanding" xlink:label="ifrs-full_NumberOfSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesOutstanding" xlink:to="ifrs-full_NumberOfSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_NumberOfSharesOutstanding_lbl" xml:lang="en-US">Shares outstanding at beginning of year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding" xlink:to="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding_lbl" xml:lang="en-US">Repurchase of capital shares, net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesOutstanding" xlink:to="ifrs-full_NumberOfSharesOutstanding_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_NumberOfSharesOutstanding_2_lbl" xml:lang="en-US">Shares outstanding at year end</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfNoncontrollingInterestAbstract" xlink:to="simecb_DisclosureOfNoncontrollingInterestAbstract_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="simecb_DisclosureOfNoncontrollingInterestAbstract_3_lbl" xml:lang="en-US">Non-controlling Interest Schedule Of Non-controlling Interest Changes</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncontrollingInterests" xlink:to="ifrs-full_NoncontrollingInterests_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_NoncontrollingInterests_2_lbl" xml:lang="en-US">Balance at beginning of year</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:to="ifrs-full_ProfitLossAttributableToNoncontrollingInterests_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests_2_lbl" xml:lang="en-US">Share of profits and losses for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ShareOfTranslationEffectsOfForeignSubsidiaries" xlink:label="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries" xlink:to="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries_lbl" xml:lang="en-US">Share of translation effects of foreign subsidiaries</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncontrollingInterests" xlink:to="ifrs-full_NoncontrollingInterests_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_NoncontrollingInterests_3_lbl" xml:lang="en-US">Balance at the end of the year</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesTable_lbl" xml:lang="en-US">Disclosure of transactions between related parties [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems_lbl" xml:lang="en-US">Disclosure of transactions between related parties [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis_2_lbl" xml:lang="en-US">Categories of related parties [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_Borrowings" xlink:label="ifrs-full_Borrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_Borrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Borrowings_lbl" xml:lang="en-US">Loan</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_LongtermBorrowings" xlink:label="ifrs-full_LongtermBorrowings" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermBorrowings" xlink:to="ifrs-full_LongtermBorrowings_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LongtermBorrowings_lbl" xml:lang="en-US">Borrowings</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_InterestPayable" xlink:label="ifrs-full_InterestPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestPayable" xlink:to="ifrs-full_InterestPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestPayable_lbl" xml:lang="en-US">Interest</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AmountReceived" xlink:label="simecb_AmountReceived" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountReceived" xlink:to="simecb_AmountReceived_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AmountReceived_lbl" xml:lang="en-US">Amount received</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_BalanceAmount" xlink:label="simecb_BalanceAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BalanceAmount" xlink:to="simecb_BalanceAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BalanceAmount_lbl" xml:lang="en-US">Balance amount</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ValueAddedTaxPayables" xlink:label="ifrs-full_ValueAddedTaxPayables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ValueAddedTaxPayables" xlink:to="ifrs-full_ValueAddedTaxPayables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ValueAddedTaxPayables_lbl" xml:lang="en-US">Value added tax payables</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_HoldingCompanyAbstract" xlink:label="simecb_HoldingCompanyAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_HoldingCompanyAbstract" xlink:to="simecb_HoldingCompanyAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_HoldingCompanyAbstract_lbl" xml:lang="en-US">Holding company</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_InterestExpenses" xlink:label="simecb_InterestExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InterestExpenses" xlink:to="simecb_InterestExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_InterestExpenses_lbl" xml:lang="en-US">Interest expense</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions" xlink:label="ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions" xlink:to="ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions_lbl" xml:lang="en-US">Interest income</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ManagementPersonnelAbstract" xlink:label="simecb_ManagementPersonnelAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ManagementPersonnelAbstract" xlink:to="simecb_ManagementPersonnelAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ManagementPersonnelAbstract_lbl" xml:lang="en-US">Management staff</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AdministrativeServicesExpenditures" xlink:label="simecb_AdministrativeServicesExpenditures" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdministrativeServicesExpenditures" xlink:to="simecb_AdministrativeServicesExpenditures_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AdministrativeServicesExpenditures_lbl" xml:lang="en-US">Administrative services expenditures</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OtherRelatedPartiesAbstract" xlink:label="simecb_OtherRelatedPartiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherRelatedPartiesAbstract" xlink:to="simecb_OtherRelatedPartiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OtherRelatedPartiesAbstract_lbl" xml:lang="en-US">Other related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions" xlink:label="ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions" xlink:to="ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions_lbl" xml:lang="en-US">Sales</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_PurchasesOfGoodsRelatedPartyTransactions" xlink:label="ifrs-full_PurchasesOfGoodsRelatedPartyTransactions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchasesOfGoodsRelatedPartyTransactions" xlink:to="ifrs-full_PurchasesOfGoodsRelatedPartyTransactions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PurchasesOfGoodsRelatedPartyTransactions_lbl" xml:lang="en-US">Purchases</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" xlink:label="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" xlink:to="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits_lbl" xml:lang="en-US">Direct short-term benefits</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties" xlink:to="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties_2_lbl" xml:lang="en-US">Accounts receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_NoncurrentLoansAndReceivables" xlink:label="ifrs-full_NoncurrentLoansAndReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLoansAndReceivables" xlink:to="ifrs-full_NoncurrentLoansAndReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLoansAndReceivables_lbl" xml:lang="en-US">Loans to related parties, long term</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_BalancesReceivable" xlink:label="simecb_BalancesReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BalancesReceivable" xlink:to="simecb_BalancesReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BalancesReceivable_lbl" xml:lang="en-US">Balances receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_LongtermDeposits" xlink:label="ifrs-full_LongtermDeposits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermDeposits" xlink:to="ifrs-full_LongtermDeposits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LongtermDeposits_lbl" xml:lang="en-US">Total long term</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties_2_lbl" xml:lang="en-US">Accounts payable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_RawMaterialsAndConsumablesUsed" xlink:label="ifrs-full_RawMaterialsAndConsumablesUsed" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RawMaterialsAndConsumablesUsed" xlink:to="ifrs-full_RawMaterialsAndConsumablesUsed_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RawMaterialsAndConsumablesUsed_lbl" xml:lang="en-US">Raw materials and consumables</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_EnergyExpense" xlink:label="ifrs-full_EnergyExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EnergyExpense" xlink:to="ifrs-full_EnergyExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EnergyExpense_lbl" xml:lang="en-US">Electrical energy</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_FerroalloysExpense" xlink:label="simecb_FerroalloysExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FerroalloysExpense" xlink:to="simecb_FerroalloysExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_FerroalloysExpense_lbl" xml:lang="en-US">Ferroalloys</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_RefractoriesExpense" xlink:label="simecb_RefractoriesExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RefractoriesExpense" xlink:to="simecb_RefractoriesExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RefractoriesExpense_lbl" xml:lang="en-US">Refractories</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OxygenExpense" xlink:label="simecb_OxygenExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OxygenExpense" xlink:to="simecb_OxygenExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OxygenExpense_lbl" xml:lang="en-US">Oxygen</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ElectrodesExpense" xlink:label="simecb_ElectrodesExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ElectrodesExpense" xlink:to="simecb_ElectrodesExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ElectrodesExpense_lbl" xml:lang="en-US">Electrodes</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_FuelExpense" xlink:label="ifrs-full_FuelExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FuelExpense" xlink:to="ifrs-full_FuelExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FuelExpense_lbl" xml:lang="en-US">Gas and fuels</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_LaborExpense" xlink:label="simecb_LaborExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LaborExpense" xlink:to="simecb_LaborExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LaborExpense_lbl" xml:lang="en-US">Labor</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OperatingExpense" xlink:label="ifrs-full_OperatingExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OperatingExpense" xlink:to="ifrs-full_OperatingExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OperatingExpense_lbl" xml:lang="en-US">Operation materials</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DepreciationAndAmortisationExpense" xlink:label="ifrs-full_DepreciationAndAmortisationExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationAndAmortisationExpense" xlink:to="ifrs-full_DepreciationAndAmortisationExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DepreciationAndAmortisationExpense_lbl" xml:lang="en-US">Depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_RepairsAndMaintenanceExpense" xlink:label="ifrs-full_RepairsAndMaintenanceExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RepairsAndMaintenanceExpense" xlink:to="ifrs-full_RepairsAndMaintenanceExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RepairsAndMaintenanceExpense_lbl" xml:lang="en-US">Maintenance</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_PropertyTaxExpensePropertyTaxExpense" xlink:label="simecb_PropertyTaxExpensePropertyTaxExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PropertyTaxExpensePropertyTaxExpense" xlink:to="simecb_PropertyTaxExpensePropertyTaxExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PropertyTaxExpensePropertyTaxExpense_lbl" xml:lang="en-US">Other expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ExpenseByNature" xlink:label="ifrs-full_ExpenseByNature" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseByNature" xlink:to="ifrs-full_ExpenseByNature_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ExpenseByNature_lbl" xml:lang="en-US">Total expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CostOfSales_2_lbl" xml:lang="en-US">Cost of sales</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdministrativeExpense" xlink:to="ifrs-full_AdministrativeExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdministrativeExpense_2_lbl" xml:lang="en-US">Administrative expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_CancellationOfBalances" xlink:label="simecb_CancellationOfBalances" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CancellationOfBalances" xlink:to="simecb_CancellationOfBalances_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_CancellationOfBalances_lbl" xml:lang="en-US">Cancellation of balances</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_LandTreatments" xlink:label="simecb_LandTreatments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LandTreatments" xlink:to="simecb_LandTreatments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LandTreatments_lbl" xml:lang="en-US">Land treatments in Pacific Steel, Inc.</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AttorneysFees" xlink:label="simecb_AttorneysFees" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AttorneysFees" xlink:to="simecb_AttorneysFees_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AttorneysFees_lbl" xml:lang="en-US">Attorney's fees</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction" xlink:label="ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction" xlink:to="ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction_lbl" xml:lang="en-US">Bad debt estimate</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherExpenseByFunction" xlink:label="ifrs-full_OtherExpenseByFunction" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherExpenseByFunction" xlink:to="ifrs-full_OtherExpenseByFunction_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_OtherExpenseByFunction_lbl" xml:lang="en-US">Other expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_SaleOfScrap" xlink:label="simecb_SaleOfScrap" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SaleOfScrap" xlink:to="simecb_SaleOfScrap_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_SaleOfScrap_lbl" xml:lang="en-US">Sale of scrap</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_RecoveryOfLosses" xlink:label="simecb_RecoveryOfLosses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RecoveryOfLosses" xlink:to="simecb_RecoveryOfLosses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_RecoveryOfLosses_lbl" xml:lang="en-US">Recovery of losses</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_UpdateOfBalancesInFavorInTaxes" xlink:label="simecb_UpdateOfBalancesInFavorInTaxes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UpdateOfBalancesInFavorInTaxes" xlink:to="simecb_UpdateOfBalancesInFavorInTaxes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_UpdateOfBalancesInFavorInTaxes_lbl" xml:lang="en-US">Update of balances in favor in taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AgreementsWithClients" xlink:label="simecb_AgreementsWithClients" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AgreementsWithClients" xlink:to="simecb_AgreementsWithClients_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="simecb_AgreementsWithClients_lbl" xml:lang="en-US">Agreements with clients</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_OtherIncome" xlink:label="ifrs-full_OtherIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherIncome" xlink:to="ifrs-full_OtherIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_OtherIncome_lbl" xml:lang="en-US">Other income</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OtherIncomeNet" xlink:label="simecb_OtherIncomeNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherIncomeNet" xlink:to="simecb_OtherIncomeNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:label="simecb_OtherIncomeNet_lbl" xml:lang="en-US">Other income</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OtherIncomeAndOtherExpensesNet" xlink:label="simecb_OtherIncomeAndOtherExpensesNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherIncomeAndOtherExpensesNet" xlink:to="simecb_OtherIncomeAndOtherExpensesNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:label="simecb_OtherIncomeAndOtherExpensesNet_lbl" xml:lang="en-US">Other (income) and other expenses, net</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable" xlink:label="ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable" xlink:to="ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable_lbl" xml:lang="en-US">Disclosure of nature and extent of risks arising from financial instruments [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems" xlink:label="ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems" xlink:to="ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems_lbl" xml:lang="en-US">Disclosure of nature and extent of risks arising from financial instruments [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TypesOfRisksAxis" xlink:to="ifrs-full_TypesOfRisksAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TypesOfRisksAxis_2_lbl" xml:lang="en-US">Types of risks [axis]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssets_2_lbl" xml:lang="en-US">Short - term assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLiabilities_2_lbl" xml:lang="en-US">Short - term liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CurrentAssetsLiabilities" xlink:label="ifrs-full_CurrentAssetsLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssetsLiabilities" xlink:to="ifrs-full_CurrentAssetsLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CurrentAssetsLiabilities_lbl" xml:lang="en-US">Net monetary asset position in foreign currency</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_BankLoansCreditLinesAbstract" xlink:label="simecb_BankLoansCreditLinesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BankLoansCreditLinesAbstract" xlink:to="simecb_BankLoansCreditLinesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BankLoansCreditLinesAbstract_lbl" xml:lang="en-US">Bank loans credit lines:</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_DrawnBalances" xlink:label="simecb_DrawnBalances" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DrawnBalances" xlink:to="simecb_DrawnBalances_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DrawnBalances_lbl" xml:lang="en-US">Drawn balances</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_UndrawnBalances" xlink:label="simecb_UndrawnBalances" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UndrawnBalances" xlink:to="simecb_UndrawnBalances_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_UndrawnBalances_lbl" xml:lang="en-US">Undrawn balances</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_CreditExposure" xlink:label="ifrs-full_CreditExposure" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CreditExposure" xlink:to="ifrs-full_CreditExposure_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CreditExposure_lbl" xml:lang="en-US">Available line balance</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfOperatingSegmentsTable" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsTable" xlink:to="ifrs-full_DisclosureOfOperatingSegmentsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsTable_lbl" xml:lang="en-US">Disclosure of operating segments [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsLineItems" xlink:to="ifrs-full_DisclosureOfOperatingSegmentsLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsLineItems_lbl" xml:lang="en-US">Disclosure of operating segments [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AdministrativeExpenseIncome" xlink:label="simecb_AdministrativeExpenseIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdministrativeExpenseIncome" xlink:to="simecb_AdministrativeExpenseIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_AdministrativeExpenseIncome_lbl" xml:lang="en-US">Administrative expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherOperatingIncomeExpense" xlink:to="ifrs-full_OtherOperatingIncomeExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherOperatingIncomeExpense_2_lbl" xml:lang="en-US">Other income (expenses), net</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_InterestExpenseIncomeNet" xlink:label="simecb_InterestExpenseIncomeNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InterestExpenseIncomeNet" xlink:to="simecb_InterestExpenseIncomeNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_InterestExpenseIncomeNet_lbl" xml:lang="en-US">Interest expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_2_lbl" xml:lang="en-US">Exchange rate gain (loss), net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossBeforeTax_2_lbl" xml:lang="en-US">Income (loss) before income taxes</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_Assets_2_lbl" xml:lang="en-US">Total assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_Liabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_Liabilities_2_lbl" xml:lang="en-US">Total liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_2_lbl" xml:lang="en-US">Acquisitions of property, plant and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfProductsAndServicesTable" xlink:label="ifrs-full_DisclosureOfProductsAndServicesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfProductsAndServicesTable" xlink:to="ifrs-full_DisclosureOfProductsAndServicesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfProductsAndServicesTable_lbl" xml:lang="en-US">Disclosure of products and services [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfProductsAndServicesLineItems" xlink:label="ifrs-full_DisclosureOfProductsAndServicesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfProductsAndServicesLineItems" xlink:to="ifrs-full_DisclosureOfProductsAndServicesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfProductsAndServicesLineItems_lbl" xml:lang="en-US">Disclosure of products and services [line items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Revenue" xlink:to="ifrs-full_Revenue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_Revenue_2_lbl" xml:lang="en-US">Revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfGeographicalAreasTable" xlink:label="ifrs-full_DisclosureOfGeographicalAreasTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfGeographicalAreasTable" xlink:to="ifrs-full_DisclosureOfGeographicalAreasTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfGeographicalAreasTable_lbl" xml:lang="en-US">Disclosure of geographical areas [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfGeographicalAreasLineItems" xlink:label="ifrs-full_DisclosureOfGeographicalAreasLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfGeographicalAreasLineItems" xlink:to="ifrs-full_DisclosureOfGeographicalAreasLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfGeographicalAreasLineItems_lbl" xml:lang="en-US">Disclosure of geographical areas [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationTable" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationTable" xlink:to="ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationTable_lbl" xml:lang="en-US">Disclosure of contingent liabilities in business combination [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems" xlink:to="ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems_lbl" xml:lang="en-US">Disclosure of contingent liabilities in business combination [line items]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ContingentAmountToPay" xlink:label="simecb_ContingentAmountToPay" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContingentAmountToPay" xlink:to="simecb_ContingentAmountToPay_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ContingentAmountToPay_lbl" xml:lang="en-US">Contingent amount to pay</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_EnvironmentalLiabilities" xlink:label="simecb_EnvironmentalLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EnvironmentalLiabilities" xlink:to="simecb_EnvironmentalLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="simecb_EnvironmentalLiabilities_lbl" xml:lang="en-US">Environmental liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="ifrs-full_TradeAndOtherCurrentPayables_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeAndOtherCurrentPayables_3_lbl" xml:lang="en-US">Accounts payable</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_AccrualsAndDeferredIncomeClassifiedAsNoncurrent" xlink:label="ifrs-full_AccrualsAndDeferredIncomeClassifiedAsNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccrualsAndDeferredIncomeClassifiedAsNoncurrent" xlink:to="ifrs-full_AccrualsAndDeferredIncomeClassifiedAsNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AccrualsAndDeferredIncomeClassifiedAsNoncurrent_lbl" xml:lang="en-US">Accumulated liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AmountOfClaimsPayments" xlink:label="simecb_AmountOfClaimsPayments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfClaimsPayments" xlink:to="simecb_AmountOfClaimsPayments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AmountOfClaimsPayments_lbl" xml:lang="en-US">Amount of claims the payments</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AmountOfAddUp" xlink:label="simecb_AmountOfAddUp" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfAddUp" xlink:to="simecb_AmountOfAddUp_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AmountOfAddUp_lbl" xml:lang="en-US">Amount of add up</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AmountOfLawsuit" xlink:label="simecb_AmountOfLawsuit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfLawsuit" xlink:to="simecb_AmountOfLawsuit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AmountOfLawsuit_lbl" xml:lang="en-US">Amount of lawsuit</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AmountOfPenaltyPaid" xlink:label="simecb_AmountOfPenaltyPaid" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfPenaltyPaid" xlink:to="simecb_AmountOfPenaltyPaid_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AmountOfPenaltyPaid_lbl" xml:lang="en-US">Amount of penalty paid</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ArbitrationSettlementAmountPaid" xlink:label="simecb_ArbitrationSettlementAmountPaid" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ArbitrationSettlementAmountPaid" xlink:to="simecb_ArbitrationSettlementAmountPaid_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ArbitrationSettlementAmountPaid_lbl" xml:lang="en-US">Arbitration settlement amount paid</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred" xlink:to="ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred_2_lbl" xml:lang="en-US">Consideration of sales and used tax</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_EquityInterestsOfAcquirer" xlink:label="ifrs-full_EquityInterestsOfAcquirer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityInterestsOfAcquirer" xlink:to="ifrs-full_EquityInterestsOfAcquirer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityInterestsOfAcquirer_lbl" xml:lang="en-US">Interest on sales and used tax</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_LeaseExpireDates" xlink:label="simecb_LeaseExpireDates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LeaseExpireDates" xlink:to="simecb_LeaseExpireDates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LeaseExpireDates_lbl" xml:lang="en-US">Lease Expire dates</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease" xlink:label="simecb_ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease" xlink:to="simecb_ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease_lbl" xml:lang="en-US">Rental expenses relating to operating leases</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment" xlink:label="ifrs-full_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment" xlink:to="ifrs-full_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment_lbl" xml:lang="en-US">Commitments to purchase equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentInitialPayment" xlink:label="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentInitialPayment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentInitialPayment" xlink:to="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentInitialPayment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentInitialPayment_lbl" xml:lang="en-US">Initial payment</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentMonthlyPayament" xlink:label="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentMonthlyPayament" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentMonthlyPayament" xlink:to="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentMonthlyPayament_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentMonthlyPayament_lbl" xml:lang="en-US">Monthly payment</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_TermOfAgreement" xlink:label="simecb_TermOfAgreement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TermOfAgreement" xlink:to="simecb_TermOfAgreement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TermOfAgreement_lbl" xml:lang="en-US">Term of agreement</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_RemainingTermOfAgreement" xlink:label="simecb_RemainingTermOfAgreement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RemainingTermOfAgreement" xlink:to="simecb_RemainingTermOfAgreement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RemainingTermOfAgreement_lbl" xml:lang="en-US">Remaining term of agreement</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_TerminationPeriodOfAgreement" xlink:label="simecb_TerminationPeriodOfAgreement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TerminationPeriodOfAgreement" xlink:to="simecb_TerminationPeriodOfAgreement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_TerminationPeriodOfAgreement_lbl" xml:lang="en-US">Termination period of agreement</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ObligationUnderAgreements" xlink:label="simecb_ObligationUnderAgreements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ObligationUnderAgreements" xlink:to="simecb_ObligationUnderAgreements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_ObligationUnderAgreements_lbl" xml:lang="en-US">Obligation under agreements</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AmountExercisedUnderAgreement" xlink:label="simecb_AmountExercisedUnderAgreement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountExercisedUnderAgreement" xlink:to="simecb_AmountExercisedUnderAgreement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AmountExercisedUnderAgreement_lbl" xml:lang="en-US">Amount exercised under agreement</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_RemainingAmountUnderAgreement" xlink:label="simecb_RemainingAmountUnderAgreement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RemainingAmountUnderAgreement" xlink:to="simecb_RemainingAmountUnderAgreement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_RemainingAmountUnderAgreement_lbl" xml:lang="en-US">Remaining amount under agreement</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AgreedCompensation" xlink:label="simecb_AgreedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AgreedCompensation" xlink:to="simecb_AgreedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_AgreedCompensation_lbl" xml:lang="en-US">Agreed compensation</link:label>
      <link:loc xlink:type="locator" xlink:href="http://xbrl.ifrs.org/taxonomy/2020-03-16/full_ifrs/full_ifrs-cor_2020-03-16.xsd#ifrs-full_TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions" xlink:label="ifrs-full_TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions" xlink:to="ifrs-full_TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions_lbl" xml:lang="en-US">Annual consideration</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_PercentageOfIssuedAndOutstanding" xlink:label="simecb_PercentageOfIssuedAndOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfIssuedAndOutstanding" xlink:to="simecb_PercentageOfIssuedAndOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageOfIssuedAndOutstanding_lbl" xml:lang="en-US">Percentage of outstanding amount</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_PercentageOfAdvancePayment" xlink:label="simecb_PercentageOfAdvancePayment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfAdvancePayment" xlink:to="simecb_PercentageOfAdvancePayment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PercentageOfAdvancePayment_lbl" xml:lang="en-US">Percentage of advance payment</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_BudgetAmountExpensed" xlink:label="simecb_BudgetAmountExpensed" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BudgetAmountExpensed" xlink:to="simecb_BudgetAmountExpensed_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_BudgetAmountExpensed_lbl" xml:lang="en-US">Budget amount expensed</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_EstimatedProjectCost" xlink:label="simecb_EstimatedProjectCost" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EstimatedProjectCost" xlink:to="simecb_EstimatedProjectCost_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_EstimatedProjectCost_lbl" xml:lang="en-US">Estimated project cost</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_PreliminaryTariffRate" xlink:label="simecb_PreliminaryTariffRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PreliminaryTariffRate" xlink:to="simecb_PreliminaryTariffRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PreliminaryTariffRate_lbl" xml:lang="en-US">Preliminary tariff rate on products</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_PreliminaryTariffReductionRate" xlink:label="simecb_PreliminaryTariffReductionRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PreliminaryTariffReductionRate" xlink:to="simecb_PreliminaryTariffReductionRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_PreliminaryTariffReductionRate_lbl" xml:lang="en-US">Preliminary tariff reduction rate</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AccountsPayableOtherMember" xlink:label="simecb_AccountsPayableOtherMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AccountsPayableOtherMember" xlink:to="simecb_AccountsPayableOtherMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AccountsPayableOtherMember_doc" xml:lang="en-US">Accounts payable other [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AccountsReceivablesMember" xlink:label="simecb_AccountsReceivablesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AccountsReceivablesMember" xlink:to="simecb_AccountsReceivablesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AccountsReceivablesMember_doc" xml:lang="en-US">Accounts receivable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AcerosEspecialesSimecTlaxcalaMember" xlink:label="simecb_AcerosEspecialesSimecTlaxcalaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AcerosEspecialesSimecTlaxcalaMember" xlink:to="simecb_AcerosEspecialesSimecTlaxcalaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AcerosEspecialesSimecTlaxcalaMember_doc" xml:lang="en-US">Aceros Especiales Simec Tlaxcala, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AcerosyLaminadosSigosaSadecvMember" xlink:to="simecb_AcerosyLaminadosSigosaSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AcerosyLaminadosSigosaSadecvMember_doc" xml:lang="en-US">Aceros y Laminados Sigosa, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:to="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_doc" xml:lang="en-US">The amount of additions (deletions) to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForAllowanceForSlowMovingInventories" xlink:to="simecb_AdjustmentsForAllowanceForSlowMovingInventories_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AdjustmentsForAllowanceForSlowMovingInventories_doc" xml:lang="en-US">Adjustments for slow moving inventories to reconcile profit (loss) to net cash flow from (used in) operating activities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes" xlink:to="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes_doc" xml:lang="en-US">Adjustments for decrease (increase) in accrued expenses and taxes other than income taxes to reconcile profit (loss) to net cash flow from (used in) operating activities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables" xlink:to="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables_doc" xml:lang="en-US">Adjustments for decrease (increase) in due from related parts receivables to reconcile profit (loss) to net cash flow from (used in) operating activities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable" xlink:to="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable_doc" xml:lang="en-US">Adjustments for increase (decrease) in due to related parties payable to reconcile profit (loss) to net cash flow from (used in) operating activities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdministrativeExpenseIncome" xlink:to="simecb_AdministrativeExpenseIncome_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AdministrativeExpenseIncome_doc" xml:lang="en-US">Primary financial statement caption encompassing administrative expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdministrativeServicesExpenditures" xlink:to="simecb_AdministrativeServicesExpenditures_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AdministrativeServicesExpenditures_doc" xml:lang="en-US">Administrative services expenditures.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AdvancesFromCustomersMember" xlink:to="simecb_AdvancesFromCustomersMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AdvancesFromCustomersMember_doc" xml:lang="en-US">Advances from customers [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AfterCorrectionMember" xlink:label="simecb_AfterCorrectionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AfterCorrectionMember" xlink:to="simecb_AfterCorrectionMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AfterCorrectionMember_doc" xml:lang="en-US">After correction [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AgreedCompensation" xlink:to="simecb_AgreedCompensation_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AgreedCompensation_doc" xml:lang="en-US">Agreed compensation.</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_AirProductsAndChemicalsIncMember" xlink:label="simecb_AirProductsAndChemicalsIncMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AirProductsAndChemicalsIncMember" xlink:to="simecb_AirProductsAndChemicalsIncMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AirProductsAndChemicalsIncMember_doc" xml:lang="en-US">Air Products and Chemicals [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountExercisedUnderAgreement" xlink:to="simecb_AmountExercisedUnderAgreement_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AmountExercisedUnderAgreement_doc" xml:lang="en-US">Amount exercised under agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfAddUp" xlink:to="simecb_AmountOfAddUp_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AmountOfAddUp_doc" xml:lang="en-US">Amount of add up.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfAdvancesRelatedToAllocationOfAccounts" xlink:to="simecb_AmountOfAdvancesRelatedToAllocationOfAccounts_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AmountOfAdvancesRelatedToAllocationOfAccounts_doc" xml:lang="en-US">Amount of advances related to allocation of accounts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfClaimsPayments" xlink:to="simecb_AmountOfClaimsPayments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AmountOfClaimsPayments_doc" xml:lang="en-US">Amount of claims the payments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfLawsuit" xlink:to="simecb_AmountOfLawsuit_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AmountOfLawsuit_doc" xml:lang="en-US">Amount of lawsuit.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfPenaltyPaid" xlink:to="simecb_AmountOfPenaltyPaid_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AmountOfPenaltyPaid_doc" xml:lang="en-US">Amount of penalty paid.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfRecoveredByBuyer" xlink:to="simecb_AmountOfRecoveredByBuyer_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AmountOfRecoveredByBuyer_doc" xml:lang="en-US">Amount of recovered by buyer.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease" xlink:to="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease_doc" xml:lang="en-US">Amount of tax payments and expenses increase (decrease) during the year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AmountReceived" xlink:to="simecb_AmountReceived_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AmountReceived_doc" xml:lang="en-US">Amount received during the year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset" xlink:to="simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset_doc" xml:lang="en-US">Anticipated reduction obligations in defined benefit plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AreaOfLandUsedForPlant" xlink:to="simecb_AreaOfLandUsedForPlant_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AreaOfLandUsedForPlant_doc" xml:lang="en-US">Length of new plant for special steel.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AttorneysFees" xlink:to="simecb_AttorneysFees_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AttorneysFees_doc" xml:lang="en-US">Attorney's fees.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AveragePriceOfCokePerMetricTons" xlink:to="simecb_AveragePriceOfCokePerMetricTons_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AveragePriceOfCokePerMetricTons_doc" xml:lang="en-US">Average price of coke per metric tons.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BalanceAmount" xlink:to="simecb_BalanceAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_BalanceAmount_doc" xml:lang="en-US">Balance amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BalancesReceivable" xlink:to="simecb_BalancesReceivable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_BalancesReceivable_doc" xml:lang="en-US">Balances receivable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BarsMember" xlink:to="simecb_BarsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_BarsMember_doc" xml:lang="en-US">Bars [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_BeforeCorrectionMember" xlink:label="simecb_BeforeCorrectionMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BeforeCorrectionMember" xlink:to="simecb_BeforeCorrectionMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_BeforeCorrectionMember_doc" xml:lang="en-US">Before correction [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers" xlink:to="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers_doc" xml:lang="en-US">Benefit from utilization of tax loss carry-forward and others.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CancellationOfBalances" xlink:to="simecb_CancellationOfBalances_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CancellationOfBalances_doc" xml:lang="en-US">Cancellation of balances.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CapitalizedAmountFromLaborAndManufacturingOverheadRelatedToConstruction" xlink:to="simecb_CapitalizedAmountFromLaborAndManufacturingOverheadRelatedToConstruction_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CapitalizedAmountFromLaborAndManufacturingOverheadRelatedToConstruction_doc" xml:lang="en-US">Capitalized amount from labor and manufacturing overhead related to construction.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ClassIISharesMember" xlink:to="simecb_ClassIISharesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ClassIISharesMember_doc" xml:lang="en-US">Class II Shares [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ClassISharesMember" xlink:to="simecb_ClassISharesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ClassISharesMember_doc" xml:lang="en-US">Class I Shares [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Coke" xlink:to="simecb_Coke_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Coke_doc" xml:lang="en-US">Coke.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeInventory" xlink:to="simecb_CokeInventory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CokeInventory_doc" xml:lang="en-US">Coke inventory.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CokeInventoryValue" xlink:to="simecb_CokeInventoryValue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CokeInventoryValue_doc" xml:lang="en-US">Coke inventory, value.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ColdDrawnBarsMember" xlink:to="simecb_ColdDrawnBarsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ColdDrawnBarsMember_doc" xml:lang="en-US">Cold drawn bars [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember" xlink:to="simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember_doc" xml:lang="en-US">Companhia Siderurgica do Espirito Santo S.A. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompaniaLaminadoraVistaHermosaSadecvMember" xlink:to="simecb_CompaniaLaminadoraVistaHermosaSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CompaniaLaminadoraVistaHermosaSadecvMember_doc" xml:lang="en-US">Compania Laminadora Vista Hermosa, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompaniaManufactureraDeTubosSadecvMember" xlink:to="simecb_CompaniaManufactureraDeTubosSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CompaniaManufactureraDeTubosSadecvMember_doc" xml:lang="en-US">Compania Manufacturera de Tubos, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_CompaniaManufactureraDeTubosSadecvOneMember" xlink:label="simecb_CompaniaManufactureraDeTubosSadecvOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CompaniaManufactureraDeTubosSadecvOneMember" xlink:to="simecb_CompaniaManufactureraDeTubosSadecvOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CompaniaManufactureraDeTubosSadecvOneMember_doc" xml:lang="en-US">Compania Manufacturera de Tubos, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContingenciesAndCommitments" xlink:to="simecb_ContingenciesAndCommitments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ContingenciesAndCommitments_doc" xml:lang="en-US">Amount of contingencies and commitments.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContingentAmountToPay" xlink:to="simecb_ContingentAmountToPay_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ContingentAmountToPay_doc" xml:lang="en-US">Contingent amount to pay.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease" xlink:to="simecb_ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease_doc" xml:lang="en-US">Rental expenses relating to operating leases.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentInitialPayment" xlink:to="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentInitialPayment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentInitialPayment_doc" xml:lang="en-US">Initial payment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentMonthlyPayament" xlink:to="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentMonthlyPayament_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipmentMonthlyPayament_doc" xml:lang="en-US">Monthly payment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CumulativeTranslationEffectsInForeignSubsidiaries" xlink:to="simecb_CumulativeTranslationEffectsInForeignSubsidiaries_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CumulativeTranslationEffectsInForeignSubsidiaries_doc" xml:lang="en-US">Cumulative translation effects in foreign subsidiaries.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember" xlink:to="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CumulativeTranslationEffectsInForeignSubsidiariesMember_doc" xml:lang="en-US">Cumulative translation effects in foreign subsidiaries [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CurrentIncomeTaxPayable" xlink:to="simecb_CurrentIncomeTaxPayable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CurrentIncomeTaxPayable_doc" xml:lang="en-US">The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_DanieliAmndOfficineMeccanicheMember" xlink:label="simecb_DanieliAmndOfficineMeccanicheMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DanieliAmndOfficineMeccanicheMember" xlink:to="simecb_DanieliAmndOfficineMeccanicheMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DanieliAmndOfficineMeccanicheMember_doc" xml:lang="en-US">Danieli &amp;amp;amp;amp; Officine Meccaniche [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DecreaseIncreaseInOtherNoncurrentAssets" xlink:to="simecb_DecreaseIncreaseInOtherNoncurrentAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DecreaseIncreaseInOtherNoncurrentAssets_doc" xml:lang="en-US">Decrease (increase) in other non-current assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts" xlink:to="simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts_doc" xml:lang="en-US">Deferred tax assets reduction in allowance for doubtful accounts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedBenefitAdministrativeExpenses" xlink:to="simecb_DefinedBenefitAdministrativeExpenses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DefinedBenefitAdministrativeExpenses_doc" xml:lang="en-US">Administrative expenses during period for defined benefit plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedBenefitCostOfSales" xlink:to="simecb_DefinedBenefitCostOfSales_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DefinedBenefitCostOfSales_doc" xml:lang="en-US">Cost of sales during period for defined benefit plan.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedBenefitsCosts" xlink:to="simecb_DefinedBenefitsCosts_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DefinedBenefitsCosts_doc" xml:lang="en-US">Net cost of benefits during the year.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DemandedPaymentBySupplier" xlink:to="simecb_DemandedPaymentBySupplier_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DemandedPaymentBySupplier_doc" xml:lang="en-US">Amount of demanded payment by supplier.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory" xlink:to="simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory_doc" xml:lang="en-US">The description of the entity's accounting policy for allowances for doubtful accounts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory" xlink:to="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DescriptionOfAccountingPolicyForConversionOfForeignSubsidiariesFinancialStatementsExplanatory_doc" xml:lang="en-US">The description of the entity's accounting policy for Conversion of foreign subsidiaries' financial statements.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfConstructionTerm" xlink:to="simecb_DescriptionOfConstructionTerm_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DescriptionOfConstructionTerm_doc" xml:lang="en-US">Construction term.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfDecreeIssuedByFinanceMinistry" xlink:to="simecb_DescriptionOfDecreeIssuedByFinanceMinistry_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DescriptionOfDecreeIssuedByFinanceMinistry_doc" xml:lang="en-US">Description of decree issued by finance ministry.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DescriptionOfPreoperativePeriod" xlink:to="simecb_DescriptionOfPreoperativePeriod_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DescriptionOfPreoperativePeriod_doc" xml:lang="en-US">Pre-operative period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DesintallationExpenses" xlink:to="simecb_DesintallationExpenses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DesintallationExpenses_doc" xml:lang="en-US">Amount of desintallation expenses during the period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory" xlink:to="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory_doc" xml:lang="en-US">The entire disclosure for application of new and modified standards and interpretations and standards not yet in force.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfContingenciesExplanatory" xlink:to="simecb_DisclosureOfContingenciesExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfContingenciesExplanatory_doc" xml:lang="en-US">The entire disclosure for contingencies.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory" xlink:to="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory_doc" xml:lang="en-US">The entire disclosure for Critical accounting judgments and key sources of estimation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutAdditionalBankLinesOfCreditExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutAdditionalBankLinesOfCreditExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutAdditionalBankLinesOfCreditExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about additional bank lines of credit.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about allowance for doubtful Accounts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutBalancesOfIntangibleAssetsExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about balance of intangible assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutBalancesReceivableFromAndPayableToRelatedPartiesExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutBalancesReceivableFromAndPayableToRelatedPartiesExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutBalancesReceivableFromAndPayableToRelatedPartiesExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about balances receivable from and payable to related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about Cash and cash equivalents.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutComponentsOfExpenseExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutComponentsOfExpenseExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutComponentsOfExpenseExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about components of expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutComponentsOfNetCostOfBenefitsPlanToEmployeesExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutComponentsOfNetCostOfBenefitsPlanToEmployeesExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutComponentsOfNetCostOfBenefitsPlanToEmployeesExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about components of net cost of benefits plan to employees.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutEstimatedUsefulLivesOfAssetsExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about estimated useful lives of assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about income tax charged credited.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about income tax expense benefit.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about net book value of property, plant and equipment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutNonControllingInterestChangesExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutNonControllingInterestChangesExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutNonControllingInterestChangesExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about non-controlling interest changes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutOtherIncomeExpensesNetExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutOtherIncomeExpensesNetExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutOtherIncomeExpensesNetExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about other Income (expenses) net.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutReconciliationOfNumberOfSharesOutstandingExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutReconciliationOfNumberOfSharesOutstandingExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutReconciliationOfNumberOfSharesOutstandingExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about reconciliation of number of Shares outstanding.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutRecoverableTaxesExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about recoverable taxes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutShortTermAndLongTermInventoriesExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about short-term and long-term Inventories.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about tax losses pending of amortize.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatory" xlink:to="simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfDetailedInformationAboutTradeAccountsPayableAndOtherAccruedLiabilitiesExplanatory_doc" xml:lang="en-US">The disclosure of detailed information about trade accounts payable and other accrued liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfFinancialStatementsIssuanceAauthorizationExplanatory" xlink:to="simecb_DisclosureOfFinancialStatementsIssuanceAauthorizationExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfFinancialStatementsIssuanceAauthorizationExplanatory_doc" xml:lang="en-US">The entire disclosure for financial statements issuance authorization.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfNatureOfBusinessExplanatory" xlink:to="simecb_DisclosureOfNatureOfBusinessExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfNatureOfBusinessExplanatory_doc" xml:lang="en-US">The entire disclosure for nature of business.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DisclosureOfRecoverableTaxesExplanatory" xlink:to="simecb_DisclosureOfRecoverableTaxesExplanatory_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DisclosureOfRecoverableTaxesExplanatory_doc" xml:lang="en-US">The entire disclosure for recoverable taxes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DiscountsFees" xlink:to="simecb_DiscountsFees_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DiscountsFees_doc" xml:lang="en-US">Discounts fees.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DrawnBalances" xlink:to="simecb_DrawnBalances_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DrawnBalances_doc" xml:lang="en-US">Drawn balances.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EcomLtdaMember" xlink:to="simecb_EcomLtdaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_EcomLtdaMember_doc" xml:lang="en-US">ECOM LTDA [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EffectOfRestatementAmount" xlink:to="simecb_EffectOfRestatementAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_EffectOfRestatementAmount_doc" xml:lang="en-US">Effect of restatement, Amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EffectOfRestatementShares" xlink:to="simecb_EffectOfRestatementShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_EffectOfRestatementShares_doc" xml:lang="en-US">The number of effect of restatement, shares.</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ElectricArcFurnaceAndAssociatedMember" xlink:label="simecb_ElectricArcFurnaceAndAssociatedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ElectricArcFurnaceAndAssociatedMember" xlink:to="simecb_ElectricArcFurnaceAndAssociatedMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ElectricArcFurnaceAndAssociatedMember_doc" xml:lang="en-US">Electric arc furnace and associated equipment [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ElectrodesExpense" xlink:to="simecb_ElectrodesExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ElectrodesExpense_doc" xml:lang="en-US">The amount of electrodes expense during the period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EmployeeProfitSharingAmount" xlink:to="simecb_EmployeeProfitSharingAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_EmployeeProfitSharingAmount_doc" xml:lang="en-US">Employee profit sharing amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EmployeesMember" xlink:to="simecb_EmployeesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_EmployeesMember_doc" xml:lang="en-US">Employees [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EnerNocMember" xlink:to="simecb_EnerNocMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_EnerNocMember_doc" xml:lang="en-US">EnerNOC [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EnvironmentalLiabilities" xlink:to="simecb_EnvironmentalLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_EnvironmentalLiabilities_doc" xml:lang="en-US">The adjustment to include the increase (decrease) during an accounting period in total estimated obligations recorded for probable future loss attributable to environmental contamination issues.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EstimatedProjectCost" xlink:to="simecb_EstimatedProjectCost_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_EstimatedProjectCost_doc" xml:lang="en-US">Estimated project cost.</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_EventAfterReportingPeriodMember" xlink:label="simecb_EventAfterReportingPeriodMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_EventAfterReportingPeriodMember" xlink:to="simecb_EventAfterReportingPeriodMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_EventAfterReportingPeriodMember_doc" xml:lang="en-US">Event After Reporting Period [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ExpectedBenefitTaxExpense" xlink:to="simecb_ExpectedBenefitTaxExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ExpectedBenefitTaxExpense_doc" xml:lang="en-US">Amount of expected benefit, expense.</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_FairValueOfDerivativeFinancialInstrumentsMember" xlink:label="simecb_FairValueOfDerivativeFinancialInstrumentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FairValueOfDerivativeFinancialInstrumentsMember" xlink:to="simecb_FairValueOfDerivativeFinancialInstrumentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FairValueOfDerivativeFinancialInstrumentsMember_doc" xml:lang="en-US">Fair value of derivative financial instruments [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FerroalloysExpense" xlink:to="simecb_FerroalloysExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FerroalloysExpense_doc" xml:lang="en-US">The amount of ferroalloys expense during the period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FinancialCostNetDefinedBenefitLiabilityAsset" xlink:to="simecb_FinancialCostNetDefinedBenefitLiabilityAsset_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FinancialCostNetDefinedBenefitLiabilityAsset_doc" xml:lang="en-US">The increase (decrease) in the net defined benefit liability (asset) resulting from financial cost in the current period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FirstSteelMillOfArcelorMittalInBrazilMember" xlink:to="simecb_FirstSteelMillOfArcelorMittalInBrazilMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FirstSteelMillOfArcelorMittalInBrazilMember_doc" xml:lang="en-US">First Steel Mill of ArcelorMittal in Brazil [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_FiveYearsMember" xlink:label="simecb_FiveYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FiveYearsMember" xlink:to="simecb_FiveYearsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FiveYearsMember_doc" xml:lang="en-US">2014 y 2015 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FixedAmountsPerHourForEachCoveredEmployees" xlink:to="simecb_FixedAmountsPerHourForEachCoveredEmployees_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FixedAmountsPerHourForEachCoveredEmployees_doc" xml:lang="en-US">Fixed amount per hour for each covered employees.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FixedCapitalAmount" xlink:to="simecb_FixedCapitalAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FixedCapitalAmount_doc" xml:lang="en-US">Fixed capital, Amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FixedCapitalShares" xlink:to="simecb_FixedCapitalShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FixedCapitalShares_doc" xml:lang="en-US">The number of fixed capital, shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FlatRebarMember" xlink:to="simecb_FlatRebarMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FlatRebarMember_doc" xml:lang="en-US">Flat rebar [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_FourYearsMember" xlink:label="simecb_FourYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FourYearsMember" xlink:to="simecb_FourYearsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FourYearsMember_doc" xml:lang="en-US">2017 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_FundicionesDeAceroEstructuralMember" xlink:label="simecb_FundicionesDeAceroEstructuralMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FundicionesDeAceroEstructuralMember" xlink:to="simecb_FundicionesDeAceroEstructuralMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FundicionesDeAceroEstructuralMember_doc" xml:lang="en-US">Fundiciones de Acero Estructural, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FurnitureMixturesComputerMember" xlink:to="simecb_FurnitureMixturesComputerMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FurnitureMixturesComputerMember_doc" xml:lang="en-US">Furniture, mixtures and computer Equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_GSIMOccidenteMember" xlink:label="simecb_GSIMOccidenteMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GSIMOccidenteMember" xlink:to="simecb_GSIMOccidenteMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_GSIMOccidenteMember_doc" xml:lang="en-US">GSIM de Occidente, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GVDOBrasilIndustriaComercioOfAcoLTDAMember" xlink:to="simecb_GVDOBrasilIndustriaComercioOfAcoLTDAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_GVDOBrasilIndustriaComercioOfAcoLTDAMember_doc" xml:lang="en-US">GV do Brasil Industria e Comercio of Aco LTDA [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GrossNoncurrentInventories" xlink:to="simecb_GrossNoncurrentInventories_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_GrossNoncurrentInventories_doc" xml:lang="en-US">Long-term inventories, gross.</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_GrupoChantMember" xlink:label="simecb_GrupoChantMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GrupoChantMember" xlink:to="simecb_GrupoChantMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_GrupoChantMember_doc" xml:lang="en-US">Grupo Chant, S.A.P.I. de C.V [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_GrupoSanMember" xlink:to="simecb_GrupoSanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_GrupoSanMember_doc" xml:lang="en-US">Grupo San [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_HoldingProtelSadecvMember" xlink:to="simecb_HoldingProtelSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_HoldingProtelSadecvMember_doc" xml:lang="en-US">Holding Protel, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_HotRolledBarsMember" xlink:to="simecb_HotRolledBarsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_HotRolledBarsMember_doc" xml:lang="en-US">Hot rolled bars [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember" xlink:to="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember_doc" xml:lang="en-US">ICH (Holding Company) share in SimRep Corporation and Subsidiaries [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IfrsStatementLineItems" xlink:to="simecb_IfrsStatementLineItems_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IfrsStatementLineItems_doc" xml:lang="en-US">Ifrs statement [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IfrsStatementTable" xlink:to="simecb_IfrsStatementTable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IfrsStatementTable_doc" xml:lang="en-US">Ifrs statement [Table]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTax" xlink:to="simecb_IncomeTax_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IncomeTax_doc" xml:lang="en-US">Income Tax.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses" xlink:to="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses_doc" xml:lang="en-US">The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncreaseDecreaseInInflationEffectsNet" xlink:to="simecb_IncreaseDecreaseInInflationEffectsNet_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IncreaseDecreaseInInflationEffectsNet_doc" xml:lang="en-US">Amount of inflation effects, net</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasChSabdecvMember" xlink:to="simecb_IndustriasChSabdecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IndustriasChSabdecvMember_doc" xml:lang="en-US">Industrias CH, S.A.B. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasChSabdecvOneMember" xlink:to="simecb_IndustriasChSabdecvOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IndustriasChSabdecvOneMember_doc" xml:lang="en-US">Industrias CH, S.A.B. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasChSabdecvTwoMember" xlink:to="simecb_IndustriasChSabdecvTwoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IndustriasChSabdecvTwoMember_doc" xml:lang="en-US">Industrias CH, S.A.B. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InstallationExpenses" xlink:to="simecb_InstallationExpenses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_InstallationExpenses_doc" xml:lang="en-US">Amount of installation expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IntangibleAssetsOtherThanGoodwillGross" xlink:to="simecb_IntangibleAssetsOtherThanGoodwillGross_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IntangibleAssetsOtherThanGoodwillGross_doc" xml:lang="en-US">Gross amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InterestExpenseIncomeNet" xlink:to="simecb_InterestExpenseIncomeNet_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_InterestExpenseIncomeNet_doc" xml:lang="en-US">Amount of the cost of borrowed funds accounted for as interest expense.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_InterestExpenses" xlink:to="simecb_InterestExpenses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_InterestExpenses_doc" xml:lang="en-US">Interest expenses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_JoistdelGolfosadecvMember" xlink:to="simecb_JoistdelGolfosadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_JoistdelGolfosadecvMember_doc" xml:lang="en-US">Joist del Golfo, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_KobeTechContractMember" xlink:to="simecb_KobeTechContractMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_KobeTechContractMember_doc" xml:lang="en-US">Kobe Tech contract [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LaborExpense" xlink:to="simecb_LaborExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LaborExpense_doc" xml:lang="en-US">The amount of labor expense during the period.</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_LaminadoraVistaHermosaCompanySadecvMember" xlink:label="simecb_LaminadoraVistaHermosaCompanySadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LaminadoraVistaHermosaCompanySadecvMember" xlink:to="simecb_LaminadoraVistaHermosaCompanySadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LaminadoraVistaHermosaCompanySadecvMember_doc" xml:lang="en-US">Laminadora Vista Hermosa Company, S.A. de C.V [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LandTreatments" xlink:to="simecb_LandTreatments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LandTreatments_doc" xml:lang="en-US">The amount of land treatments in pacific steel, inc.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LeaseExpireDates" xlink:to="simecb_LeaseExpireDates_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LeaseExpireDates_doc" xml:lang="en-US">Lease Expire dates.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LightStructuralMember" xlink:to="simecb_LightStructuralMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LightStructuralMember_doc" xml:lang="en-US">Light structural [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_LoanMember" xlink:label="simecb_LoanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LoanMember" xlink:to="simecb_LoanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LoanMember_doc" xml:lang="en-US">Loans [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LoansGrantedToRelatedParties" xlink:to="simecb_LoansGrantedToRelatedParties_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LoansGrantedToRelatedParties_doc" xml:lang="en-US">The amount of loans granted to related parties.</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_LongTermAccountsReceivableMember" xlink:label="simecb_LongTermAccountsReceivableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LongTermAccountsReceivableMember" xlink:to="simecb_LongTermAccountsReceivableMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LongTermAccountsReceivableMember_doc" xml:lang="en-US">Long term accounts receivable [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LorainOhioFacilityMember" xlink:to="simecb_LorainOhioFacilityMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LorainOhioFacilityMember_doc" xml:lang="en-US">Lorain Ohio facility [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_MediumTermNotesOfSimecMember" xlink:to="simecb_MediumTermNotesOfSimecMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_MediumTermNotesOfSimecMember_doc" xml:lang="en-US">Medium-term notes of Simec [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_MochettiGinoIndustrieSollevamentiMember" xlink:label="simecb_MochettiGinoIndustrieSollevamentiMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_MochettiGinoIndustrieSollevamentiMember" xlink:to="simecb_MochettiGinoIndustrieSollevamentiMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_MochettiGinoIndustrieSollevamentiMember_doc" xml:lang="en-US">Russula, S.AMochetti Gino Industrie Sollevamenti [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ModifiedMember" xlink:label="simecb_ModifiedMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ModifiedMember" xlink:to="simecb_ModifiedMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ModifiedMember_doc" xml:lang="en-US">Modified [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NetBookValueOfFurnaceExceededFairValue" xlink:to="simecb_NetBookValueOfFurnaceExceededFairValue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NetBookValueOfFurnaceExceededFairValue_doc" xml:lang="en-US">Net book value of furnace exceeded fair value.</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_NewPlantForSpecialSteelMember" xlink:label="simecb_NewPlantForSpecialSteelMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NewPlantForSpecialSteelMember" xlink:to="simecb_NewPlantForSpecialSteelMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NewPlantForSpecialSteelMember_doc" xml:lang="en-US">New plant for special steel [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NominalAmountOfAccountsReceivables" xlink:to="simecb_NominalAmountOfAccountsReceivables_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NominalAmountOfAccountsReceivables_doc" xml:lang="en-US">Nominal amount of accounts receivables.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NonCurrentFinishedGoods" xlink:to="simecb_NonCurrentFinishedGoods_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NonCurrentFinishedGoods_doc" xml:lang="en-US">Finished goods.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NonCurrentLoansToRelatedParties" xlink:to="simecb_NonCurrentLoansToRelatedParties_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NonCurrentLoansToRelatedParties_doc" xml:lang="en-US">Non-current loans to related parties.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NonadjustingEventMember" xlink:to="simecb_NonadjustingEventMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NonadjustingEventMember_doc" xml:lang="en-US">Non-adjusting events after reporting period [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_NotLaterThanOneYearsMember" xlink:label="simecb_NotLaterThanOneYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NotLaterThanOneYearsMember" xlink:to="simecb_NotLaterThanOneYearsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NotLaterThanOneYearsMember_doc" xml:lang="en-US">2019 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_NotLaterThanThreeYearMember" xlink:label="simecb_NotLaterThanThreeYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NotLaterThanThreeYearMember" xlink:to="simecb_NotLaterThanThreeYearMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NotLaterThanThreeYearMember_doc" xml:lang="en-US">2021 [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_NotLaterThanTwoYearMember" xlink:label="simecb_NotLaterThanTwoYearMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NotLaterThanTwoYearMember" xlink:to="simecb_NotLaterThanTwoYearMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NotLaterThanTwoYearMember_doc" xml:lang="en-US">2020 [member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NumberOfCommonSharesAcquiredPerSharePrice" xlink:to="simecb_NumberOfCommonSharesAcquiredPerSharePrice_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NumberOfCommonSharesAcquiredPerSharePrice_doc" xml:lang="en-US">Number of common shares acquired per share price.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_NumberOfSharesInInvestment" xlink:to="simecb_NumberOfSharesInInvestment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_NumberOfSharesInInvestment_doc" xml:lang="en-US">Number of shares in investment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ObligationUnderAgreements" xlink:to="simecb_ObligationUnderAgreements_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ObligationUnderAgreements_doc" xml:lang="en-US">Obligation under agreements.</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OneYearsMember" xlink:label="simecb_OneYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OneYearsMember" xlink:to="simecb_OneYearsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OneYearsMember_doc" xml:lang="en-US">2014 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember" xlink:to="simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember_doc" xml:lang="en-US">Operadora Compania Mexicana de Tubos S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraConstrualcoSadecvMember" xlink:to="simecb_OperadoraConstrualcoSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OperadoraConstrualcoSadecvMember_doc" xml:lang="en-US">Operadora Construalco, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraIndustrialdeHerramientasSadecvMember" xlink:to="simecb_OperadoraIndustrialdeHerramientasSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OperadoraIndustrialdeHerramientasSadecvMember_doc" xml:lang="en-US">Operadora Industrial de Herramientas, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OperadoraManufactureraDeTubosSadecvOneMember" xlink:label="simecb_OperadoraManufactureraDeTubosSadecvOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraManufactureraDeTubosSadecvOneMember" xlink:to="simecb_OperadoraManufactureraDeTubosSadecvOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OperadoraManufactureraDeTubosSadecvOneMember_doc" xml:lang="en-US">Operadora Manufacturera de Tubos, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraPerfilesSigosaSadecvMember" xlink:to="simecb_OperadoraPerfilesSigosaSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OperadoraPerfilesSigosaSadecvMember_doc" xml:lang="en-US">Operadora Perfiles Sigosa, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OperadoraPytsaIndustrialSadecvMember" xlink:to="simecb_OperadoraPytsaIndustrialSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OperadoraPytsaIndustrialSadecvMember_doc" xml:lang="en-US">Operadora Pytsa Industrial, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate10Member" xlink:to="simecb_OriginDate10Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OriginDate10Member_doc" xml:lang="en-US">2017 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OriginDate11Member" xlink:label="simecb_OriginDate11Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate11Member" xlink:to="simecb_OriginDate11Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OriginDate11Member_doc" xml:lang="en-US">2018 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate1Member" xlink:to="simecb_OriginDate1Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OriginDate1Member_doc" xml:lang="en-US">2008 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate2Member" xlink:to="simecb_OriginDate2Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OriginDate2Member_doc" xml:lang="en-US">2009 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate3Member" xlink:to="simecb_OriginDate3Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OriginDate3Member_doc" xml:lang="en-US">2010 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate4Member" xlink:to="simecb_OriginDate4Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OriginDate4Member_doc" xml:lang="en-US">2011 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate5Member" xlink:to="simecb_OriginDate5Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OriginDate5Member_doc" xml:lang="en-US">2012 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate6Member" xlink:to="simecb_OriginDate6Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OriginDate6Member_doc" xml:lang="en-US">2013 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate7Member" xlink:to="simecb_OriginDate7Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OriginDate7Member_doc" xml:lang="en-US">2014 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate8Member" xlink:to="simecb_OriginDate8Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OriginDate8Member_doc" xml:lang="en-US">2015 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate9Member" xlink:to="simecb_OriginDate9Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OriginDate9Member_doc" xml:lang="en-US">2016 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OtherAccountsPayableByOperationMember" xlink:label="simecb_OtherAccountsPayableByOperationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherAccountsPayableByOperationMember" xlink:to="simecb_OtherAccountsPayableByOperationMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OtherAccountsPayableByOperationMember_doc" xml:lang="en-US">Other accounts payable by operation [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_OtherAccountsReceivableByOperationMember" xlink:label="simecb_OtherAccountsReceivableByOperationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherAccountsReceivableByOperationMember" xlink:to="simecb_OtherAccountsReceivableByOperationMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OtherAccountsReceivableByOperationMember_doc" xml:lang="en-US">Other accounts receivable by operation [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherAssetsRecoverable" xlink:to="simecb_OtherAssetsRecoverable_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OtherAssetsRecoverable_doc" xml:lang="en-US">Other assets recoverable.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherEuropeAndAsiaMember" xlink:to="simecb_OtherEuropeAndAsiaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OtherEuropeAndAsiaMember_doc" xml:lang="en-US">Other (Europe and Asia) [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherIncomeAndOtherExpensesNet" xlink:to="simecb_OtherIncomeAndOtherExpensesNet_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OtherIncomeAndOtherExpensesNet_doc" xml:lang="en-US">Total other (income) and other expenses, net.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OtherIncomeNet" xlink:to="simecb_OtherIncomeNet_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OtherIncomeNet_doc" xml:lang="en-US">The net amount of operating income that the entity does not separately disclose in the same statement or note.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OthersMember" xlink:to="simecb_OthersMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OthersMember_doc" xml:lang="en-US">Others [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OthersRelatedPartiesMember" xlink:to="simecb_OthersRelatedPartiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OthersRelatedPartiesMember_doc" xml:lang="en-US">Others Related Parties [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OxygenExpense" xlink:to="simecb_OxygenExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_OxygenExpense_doc" xml:lang="en-US">The amount of oxygen expense during the period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageMatchingContributionForFirstFivePercentage" xlink:to="simecb_PercentageMatchingContributionForFirstFivePercentage_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageMatchingContributionForFirstFivePercentage_doc" xml:lang="en-US">Percentage matching contribution for the first 5.0%.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfAdvancePayment" xlink:to="simecb_PercentageOfAdvancePayment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageOfAdvancePayment_doc" xml:lang="en-US">Percentage of advance payment.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfCollectiveBargainingAgreements" xlink:to="simecb_PercentageOfCollectiveBargainingAgreements_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageOfCollectiveBargainingAgreements_doc" xml:lang="en-US">Percentage of collective bargaining agreements.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfInvestmentOfNewFixedAssets" xlink:to="simecb_PercentageOfInvestmentOfNewFixedAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageOfInvestmentOfNewFixedAssets_doc" xml:lang="en-US">Percentage of investment of new fixed assets.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfIssuedAndOutstanding" xlink:to="simecb_PercentageOfIssuedAndOutstanding_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageOfIssuedAndOutstanding_doc" xml:lang="en-US">Percentage of issued and outstanding.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfLegalReserve" xlink:to="simecb_PercentageOfLegalReserve_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageOfLegalReserve_doc" xml:lang="en-US">Percentage of legal reserve.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageOfNominalCapital" xlink:to="simecb_PercentageOfNominalCapital_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageOfNominalCapital_doc" xml:lang="en-US">Percentage of nominal capital.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentagePaymentOfWorkersDailyIntegratedSalary" xlink:to="simecb_PercentagePaymentOfWorkersDailyIntegratedSalary_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentagePaymentOfWorkersDailyIntegratedSalary_doc" xml:lang="en-US">Percentage payment of workers daily integrated salary.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument" xlink:to="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument_doc" xml:lang="en-US">Percentage range of changes in fair value or cash flows of hedging instrument.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PercentageShareOfEmployersProfits" xlink:to="simecb_PercentageShareOfEmployersProfits_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PercentageShareOfEmployersProfits_doc" xml:lang="en-US">Percentage share of employers profits.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PerfilesComercialesSigosaSadecvMember" xlink:to="simecb_PerfilesComercialesSigosaSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PerfilesComercialesSigosaSadecvMember_doc" xml:lang="en-US">Perfiles Comerciales Sigosa, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Plans401KMember" xlink:to="simecb_Plans401KMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Plans401KMember_doc" xml:lang="en-US">401(k) Plans [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PrepaidExpensesMember" xlink:to="simecb_PrepaidExpensesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PrepaidExpensesMember_doc" xml:lang="en-US">Prepaid expenses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_PrimentalTechnologiesMember" xlink:label="simecb_PrimentalTechnologiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PrimentalTechnologiesMember" xlink:to="simecb_PrimentalTechnologiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PrimentalTechnologiesMember_doc" xml:lang="en-US">Primental Technologies [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ProcarsaTubeAndPipecoMember" xlink:label="simecb_ProcarsaTubeAndPipecoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ProcarsaTubeAndPipecoMember" xlink:to="simecb_ProcarsaTubeAndPipecoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ProcarsaTubeAndPipecoMember_doc" xml:lang="en-US">Procarsa Tube and Pipe Co. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ProductionCapacity" xlink:to="simecb_ProductionCapacity_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ProductionCapacity_doc" xml:lang="en-US">Production capacity.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ProfitSharingAndIncentiveCompensationPlansMember" xlink:to="simecb_ProfitSharingAndIncentiveCompensationPlansMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ProfitSharingAndIncentiveCompensationPlansMember_doc" xml:lang="en-US">Profit Sharing and Incentive Compensation Plans [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PropertyTaxExpensePropertyTaxExpense" xlink:to="simecb_PropertyTaxExpensePropertyTaxExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PropertyTaxExpensePropertyTaxExpense_doc" xml:lang="en-US">The amount of other expenses.</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ProyectoComercializadoraelNinziSadecvMember" xlink:label="simecb_ProyectoComercializadoraelNinziSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ProyectoComercializadoraelNinziSadecvMember" xlink:to="simecb_ProyectoComercializadoraelNinziSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ProyectoComercializadoraelNinziSadecvMember_doc" xml:lang="en-US">Proyecto Comercializadora el Ninzi, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_PytsaIndustrialDeMexicoSadecvMember" xlink:label="simecb_PytsaIndustrialDeMexicoSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PytsaIndustrialDeMexicoSadecvMember" xlink:to="simecb_PytsaIndustrialDeMexicoSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PytsaIndustrialDeMexicoSadecvMember_doc" xml:lang="en-US">Pytsa Industrial de Mexico, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_PytsaIndustrialSadecvMember" xlink:label="simecb_PytsaIndustrialSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PytsaIndustrialSadecvMember" xlink:to="simecb_PytsaIndustrialSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PytsaIndustrialSadecvMember_doc" xml:lang="en-US">Pytsa Industrial, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_QualifiedSupplyServiceSchemeMember" xlink:to="simecb_QualifiedSupplyServiceSchemeMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_QualifiedSupplyServiceSchemeMember_doc" xml:lang="en-US">Qualified Supply Service Scheme [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_RRLCMember" xlink:label="simecb_RRLCMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RRLCMember" xlink:to="simecb_RRLCMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RRLCMember_doc" xml:lang="en-US">RRLC [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RebarMember" xlink:to="simecb_RebarMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RebarMember_doc" xml:lang="en-US">Rebar [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RecoveryAmountOfInstallationExpense" xlink:to="simecb_RecoveryAmountOfInstallationExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RecoveryAmountOfInstallationExpense_doc" xml:lang="en-US">Recovery amount of installation expense.</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_RecursosHumanosDelaIndustriaSiderurgicaDeTlaxcalaMember" xlink:label="simecb_RecursosHumanosDelaIndustriaSiderurgicaDeTlaxcalaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RecursosHumanosDelaIndustriaSiderurgicaDeTlaxcalaMember" xlink:to="simecb_RecursosHumanosDelaIndustriaSiderurgicaDeTlaxcalaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RecursosHumanosDelaIndustriaSiderurgicaDeTlaxcalaMember_doc" xml:lang="en-US">Recursos Humanos de la Industria Siderurgica de Tlaxcala, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RefractoriesExpense" xlink:to="simecb_RefractoriesExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RefractoriesExpense_doc" xml:lang="en-US">The amount of refractories expense during the period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RemainingAmountUnderAgreement" xlink:to="simecb_RemainingAmountUnderAgreement_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RemainingAmountUnderAgreement_doc" xml:lang="en-US">Remaining amount under agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RemainingTermOfAgreement" xlink:to="simecb_RemainingTermOfAgreement_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RemainingTermOfAgreement_doc" xml:lang="en-US">Remaining term of agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicEmployeesMember" xlink:to="simecb_RepublicEmployeesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RepublicEmployeesMember_doc" xml:lang="en-US">Republic employees [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicMember" xlink:to="simecb_RepublicMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RepublicMember_doc" xml:lang="en-US">Republic [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_RepublicSteelMember" xlink:label="simecb_RepublicSteelMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicSteelMember" xlink:to="simecb_RepublicSteelMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RepublicSteelMember_doc" xml:lang="en-US">Republic Steel [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepublicTradeMarkMember" xlink:to="simecb_RepublicTradeMarkMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RepublicTradeMarkMember_doc" xml:lang="en-US">Republic trade mark [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepurchaseOfOwnCapitalMember" xlink:to="simecb_RepurchaseOfOwnCapitalMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RepurchaseOfOwnCapitalMember_doc" xml:lang="en-US">Repurchase of own capital stock reserve [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepurchaseOfOwnCapitalStockNet" xlink:to="simecb_RepurchaseOfOwnCapitalStockNet_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RepurchaseOfOwnCapitalStockNet_doc" xml:lang="en-US">Repurchase of own capital stock, net.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RepurchaseOfOwnCapitalStockReserve" xlink:to="simecb_RepurchaseOfOwnCapitalStockReserve_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RepurchaseOfOwnCapitalStockReserve_doc" xml:lang="en-US">Repurchase of own capital stock reserve.</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_RestatementAdjustmentOneMember" xlink:label="simecb_RestatementAdjustmentOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RestatementAdjustmentOneMember" xlink:to="simecb_RestatementAdjustmentOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RestatementAdjustmentOneMember_doc" xml:lang="en-US">MODIFICATION/PRESENTATION [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Rollers" xlink:to="simecb_Rollers_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Rollers_doc" xml:lang="en-US">Rollers.</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_RussulaSAMember" xlink:label="simecb_RussulaSAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RussulaSAMember" xlink:to="simecb_RussulaSAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RussulaSAMember_doc" xml:lang="en-US">Russula, S.A [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SaleOfScrap" xlink:to="simecb_SaleOfScrap_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_SaleOfScrap_doc" xml:lang="en-US">Sale of scrap.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SecondSteelMillOfArcelorMittalInBrazilMember" xlink:to="simecb_SecondSteelMillOfArcelorMittalInBrazilMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_SecondSteelMillOfArcelorMittalInBrazilMember_doc" xml:lang="en-US">Second Steel Mill of ArcelorMittal in Brazil [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_SenalesDelNorteMember" xlink:label="simecb_SenalesDelNorteMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SenalesDelNorteMember" xlink:to="simecb_SenalesDelNorteMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_SenalesDelNorteMember_doc" xml:lang="en-US">Senales del Norte S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShareCapital" xlink:to="simecb_ShareCapital_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ShareCapital_doc" xml:lang="en-US">The number of share capital, shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShareCapitalAmount" xlink:to="simecb_ShareCapitalAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ShareCapitalAmount_doc" xml:lang="en-US">Share capital, Amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries" xlink:to="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ShareOfTranslationEffectsOfForeignSubsidiaries_doc" xml:lang="en-US">Share of translation effects of foreign subsidiaries.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SharesAmount" xlink:to="simecb_SharesAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_SharesAmount_doc" xml:lang="en-US">The value of number of shares authorised.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SimRepCorporationMember" xlink:to="simecb_SimRepCorporationMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_SimRepCorporationMember_doc" xml:lang="en-US">SimRep Corporation [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SparePartsNoncurrent" xlink:to="simecb_SparePartsNoncurrent_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_SparePartsNoncurrent_doc" xml:lang="en-US">Spare parts.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_StateAndLocalMember" xlink:to="simecb_StateAndLocalMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_StateAndLocalMember_doc" xml:lang="en-US">State and local [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_SteelPlantInBrazilMember" xlink:label="simecb_SteelPlantInBrazilMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SteelPlantInBrazilMember" xlink:to="simecb_SteelPlantInBrazilMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_SteelPlantInBrazilMember_doc" xml:lang="en-US">Steel plant in Brazil [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_StockholdersGrupoSimecClassISharesMember" xlink:label="simecb_StockholdersGrupoSimecClassISharesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_StockholdersGrupoSimecClassISharesMember" xlink:to="simecb_StockholdersGrupoSimecClassISharesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_StockholdersGrupoSimecClassISharesMember_doc" xml:lang="en-US">Stockholders Grupo Simec Class I Shares [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_StructuralMember" xlink:to="simecb_StructuralMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_StructuralMember_doc" xml:lang="en-US">Structural [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries10Member" xlink:to="simecb_Subsidiaries10Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries10Member_doc" xml:lang="en-US">Operadora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries11Member" xlink:to="simecb_Subsidiaries11Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries11Member_doc" xml:lang="en-US">Operadora de Metales, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries12Member" xlink:to="simecb_Subsidiaries12Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries12Member_doc" xml:lang="en-US">Administradora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries13Member" xlink:to="simecb_Subsidiaries13Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries13Member_doc" xml:lang="en-US">CSG Comercial, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries14Member" xlink:to="simecb_Subsidiaries14Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries14Member_doc" xml:lang="en-US">Operadora de Servicios de la Industria Siderurgica ICH, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries15Member" xlink:to="simecb_Subsidiaries15Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries15Member_doc" xml:lang="en-US">Corporacion Aceros DM, S.A. de C.V. and subsidiaries [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries16Member" xlink:to="simecb_Subsidiaries16Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries16Member_doc" xml:lang="en-US">Acero Transportes San, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries17Member" xlink:to="simecb_Subsidiaries17Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries17Member_doc" xml:lang="en-US">Simec Acero, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries18Member" xlink:to="simecb_Subsidiaries18Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries18Member_doc" xml:lang="en-US">Corporacion ASL, S. A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries19Member" xlink:to="simecb_Subsidiaries19Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries19Member_doc" xml:lang="en-US">Simec International 6, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries1Member" xlink:to="simecb_Subsidiaries1Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries1Member_doc" xml:lang="en-US">Compania Siderurgica de Guadalajara, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries20Member" xlink:to="simecb_Subsidiaries20Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries20Member_doc" xml:lang="en-US">Simec International 7, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries21Member" xlink:to="simecb_Subsidiaries21Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries21Member_doc" xml:lang="en-US">Simec International 9, S.A.P.I. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries22Member" xlink:to="simecb_Subsidiaries22Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries22Member_doc" xml:lang="en-US">Corporativos G&amp;amp;amp;amp;DL, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries23Member" xlink:to="simecb_Subsidiaries23Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries23Member_doc" xml:lang="en-US">Orge, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries24Member" xlink:to="simecb_Subsidiaries24Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries24Member_doc" xml:lang="en-US">Siderurgica del Occidente y Pacifico, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries25Member" xlink:to="simecb_Subsidiaries25Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries25Member_doc" xml:lang="en-US">RRLC, S.A.P.I. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries26Member" xlink:to="simecb_Subsidiaries26Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries26Member_doc" xml:lang="en-US">Grupo Chant, S.A.P.I. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries27Member" xlink:to="simecb_Subsidiaries27Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries27Member_doc" xml:lang="en-US">Aceros Especiales Simec Tlaxcala, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries28Member" xlink:to="simecb_Subsidiaries28Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries28Member_doc" xml:lang="en-US">Recursos Humanos de la Industria Siderurgica de Tlaxcala, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries29Member" xlink:to="simecb_Subsidiaries29Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries29Member_doc" xml:lang="en-US">GSIM de Occidente S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries2Member" xlink:to="simecb_Subsidiaries2Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries2Member_doc" xml:lang="en-US">Arrendadora Simec, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries30Member" xlink:to="simecb_Subsidiaries30Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries30Member_doc" xml:lang="en-US">Fundiciones de Acero Estructural, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries31Member" xlink:to="simecb_Subsidiaries31Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries31Member_doc" xml:lang="en-US">Siderurgicos Noroeste, S.A. DE C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries32Member" xlink:to="simecb_Subsidiaries32Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries32Member_doc" xml:lang="en-US">SimRep Corporation and Subsidiaries [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries33Member" xlink:to="simecb_Subsidiaries33Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries33Member_doc" xml:lang="en-US">Pacific Steel, Inc. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries34Member" xlink:to="simecb_Subsidiaries34Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries34Member_doc" xml:lang="en-US">Pacific Steel Projects, Inc. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries35Member" xlink:to="simecb_Subsidiaries35Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries35Member_doc" xml:lang="en-US">Simec Steel, Inc. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries36Member" xlink:to="simecb_Subsidiaries36Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries36Member_doc" xml:lang="en-US">Simec USA, Corp. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries37Member" xlink:to="simecb_Subsidiaries37Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries37Member_doc" xml:lang="en-US">Undershaft Investments, NV. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries38Member" xlink:to="simecb_Subsidiaries38Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries38Member_doc" xml:lang="en-US">GV do Brasil Industria e Comercio de Aco LTDA [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries39Member" xlink:to="simecb_Subsidiaries39Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries39Member_doc" xml:lang="en-US">GS Steel B.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries3Member" xlink:to="simecb_Subsidiaries3Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries3Member_doc" xml:lang="en-US">Simec International, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries40Member" xlink:to="simecb_Subsidiaries40Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries40Member_doc" xml:lang="en-US">GV do Brasil Industria e Comercio de Aco LTDA [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries41Member" xlink:to="simecb_Subsidiaries41Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries41Member_doc" xml:lang="en-US">Simec Siderurgico, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries4Member" xlink:to="simecb_Subsidiaries4Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries4Member_doc" xml:lang="en-US">Compania Siderurgica del Pacifico, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries5Member" xlink:to="simecb_Subsidiaries5Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries5Member_doc" xml:lang="en-US">Coordinadora de Servicios Siderurgicos de Calidad, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries6Member" xlink:to="simecb_Subsidiaries6Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries6Member_doc" xml:lang="en-US">Industrias del Acero y del Alambre, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries7Member" xlink:to="simecb_Subsidiaries7Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries7Member_doc" xml:lang="en-US">Procesadora Mexicali, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries8Member" xlink:to="simecb_Subsidiaries8Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries8Member_doc" xml:lang="en-US">Servicios Simec, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_Subsidiaries9Member" xlink:to="simecb_Subsidiaries9Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_Subsidiaries9Member_doc" xml:lang="en-US">Sistemas de Transporte de Baja California, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_SupplierOneMember" xlink:label="simecb_SupplierOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SupplierOneMember" xlink:to="simecb_SupplierOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_SupplierOneMember_doc" xml:lang="en-US">ECOM LTDA [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_SupplierTwoMember" xlink:label="simecb_SupplierTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_SupplierTwoMember" xlink:to="simecb_SupplierTwoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_SupplierTwoMember_doc" xml:lang="en-US">ECOM LTDA [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TaxLossesPendingOfAmortization" xlink:to="simecb_TaxLossesPendingOfAmortization_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TaxLossesPendingOfAmortization_doc" xml:lang="en-US">Tax losses pending of amortization.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TermOfAgreement" xlink:to="simecb_TermOfAgreement_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TermOfAgreement_doc" xml:lang="en-US">Term of agreement.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TerminationPeriodOfAgreement" xlink:to="simecb_TerminationPeriodOfAgreement_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TerminationPeriodOfAgreement_doc" xml:lang="en-US">Termination period of agreement.</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_ThreeYearsMember" xlink:label="simecb_ThreeYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ThreeYearsMember" xlink:to="simecb_ThreeYearsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ThreeYearsMember_doc" xml:lang="en-US">2016 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TradeAccountsPayableAndOtherAccruedLiabilities" xlink:to="simecb_TradeAccountsPayableAndOtherAccruedLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TradeAccountsPayableAndOtherAccruedLiabilities_doc" xml:lang="en-US">The amount of current trade accounts payable and other current liabilities.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TrademarkSan42Member" xlink:to="simecb_TrademarkSan42Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TrademarkSan42Member_doc" xml:lang="en-US">Trademark San 42 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_TuberiasProcarsaSadecvMember" xlink:label="simecb_TuberiasProcarsaSadecvMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TuberiasProcarsaSadecvMember" xlink:to="simecb_TuberiasProcarsaSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TuberiasProcarsaSadecvMember_doc" xml:lang="en-US">Tuberias Procarsa, S.A. de C.V. [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_TwoYearsMember" xlink:label="simecb_TwoYearsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_TwoYearsMember" xlink:to="simecb_TwoYearsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_TwoYearsMember_doc" xml:lang="en-US">2015 [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UndrawnBalances" xlink:to="simecb_UndrawnBalances_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_UndrawnBalances_doc" xml:lang="en-US">Undrawn balances.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UpdateOfBalancesInFavorInTaxes" xlink:to="simecb_UpdateOfBalancesInFavorInTaxes_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_UpdateOfBalancesInFavorInTaxes_doc" xml:lang="en-US">Update of balances in favor in taxes.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill" xlink:to="simecb_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill_doc" xml:lang="en-US">Amortization period (years).</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment" xlink:to="simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment_doc" xml:lang="en-US">Estimated useful lives of assets in Years.</link:label>
      <link:loc xlink:type="locator" xlink:href="simecb-20201231.xsd#simecb_VEBABenefitTrustAndRepublicMember" xlink:label="simecb_VEBABenefitTrustAndRepublicMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VEBABenefitTrustAndRepublicMember" xlink:to="simecb_VEBABenefitTrustAndRepublicMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_VEBABenefitTrustAndRepublicMember_doc" xml:lang="en-US">VEBA Benefit Trust and Republic [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VEBABenefitTrustMember" xlink:to="simecb_VEBABenefitTrustMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_VEBABenefitTrustMember_doc" xml:lang="en-US">VEBA Benefit Trust [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower" xlink:to="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower_doc" xml:lang="en-US">Valuation allowance at cost or net realizable&amp;amp;amp;amp;#160;value, the lower.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VariableCapitalAmount" xlink:to="simecb_VariableCapitalAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_VariableCapitalAmount_doc" xml:lang="en-US">Variable capital, Amount.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VariableCapitalShares" xlink:to="simecb_VariableCapitalShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_VariableCapitalShares_doc" xml:lang="en-US">The number of variable capital, shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VestingPercentageDefinedBenefitPlan" xlink:to="simecb_VestingPercentageDefinedBenefitPlan_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_VestingPercentageDefinedBenefitPlan_doc" xml:lang="en-US">Vesting percentage.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_VestingPeriodDefinedBenefitPlan" xlink:to="simecb_VestingPeriodDefinedBenefitPlan_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_VestingPeriodDefinedBenefitPlan_doc" xml:lang="en-US">Vesting period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_WriteOffAmount" xlink:to="simecb_WriteOffAmount_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_WriteOffAmount_doc" xml:lang="en-US">Write off amount during the period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_RecoveryOfLosses" xlink:to="simecb_RecoveryOfLosses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_RecoveryOfLosses_doc" xml:lang="en-US">Recovery of losses.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_AgreementsWithClients" xlink:to="simecb_AgreementsWithClients_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_AgreementsWithClients_doc" xml:lang="en-US">Agreements with clients.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndividualAndJointPaymentsMember" xlink:to="simecb_IndividualAndJointPaymentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IndividualAndJointPaymentsMember_doc" xml:lang="en-US">Individual and Joint Payments [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_YearOneTaxLiabilityMember" xlink:to="simecb_YearOneTaxLiabilityMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_YearOneTaxLiabilityMember_doc" xml:lang="en-US">2015-2016 Tax [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_YearTwoTaxLiabilityMember" xlink:to="simecb_YearTwoTaxLiabilityMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_YearTwoTaxLiabilityMember_doc" xml:lang="en-US">2017-2018 Tax [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ArbitrationSettlementAmountPaid" xlink:to="simecb_ArbitrationSettlementAmountPaid_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ArbitrationSettlementAmountPaid_doc" xml:lang="en-US">Arbitration settlement amount paid.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_BudgetAmountExpensed" xlink:to="simecb_BudgetAmountExpensed_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_BudgetAmountExpensed_doc" xml:lang="en-US">Budget amount expensed.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PreliminaryTariffRate" xlink:to="simecb_PreliminaryTariffRate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PreliminaryTariffRate_doc" xml:lang="en-US">Preliminary tariff rate applied on products.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PreliminaryTariffReductionRate" xlink:to="simecb_PreliminaryTariffReductionRate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PreliminaryTariffReductionRate_doc" xml:lang="en-US">Preliminary tariff reduction rate.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets" xlink:to="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets_doc" xml:lang="en-US">The increase (decrease) in allowance account for credit losses of financial assets resulting from cancellation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses" xlink:to="simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses_doc" xml:lang="en-US">Amount of electric arc furnace and auxiliar facilities expenses during the period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_LaborAndCapitalizedIndirectExpenses" xlink:to="simecb_LaborAndCapitalizedIndirectExpenses_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_LaborAndCapitalizedIndirectExpenses_doc" xml:lang="en-US">Amount of labor and capitalized indirect expenses during the period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_DefinedMember" xlink:to="simecb_DefinedMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_DefinedMember_doc" xml:lang="en-US">Defined [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_UndefinedMember" xlink:to="simecb_UndefinedMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_UndefinedMember_doc" xml:lang="en-US">Undefined [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_FerrovisaSadecvMember" xlink:to="simecb_FerrovisaSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_FerrovisaSadecvMember_doc" xml:lang="en-US">Ferrovisa, S.A. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_PerfilesComecialesSigosaSadecvMember" xlink:to="simecb_PerfilesComecialesSigosaSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_PerfilesComecialesSigosaSadecvMember_doc" xml:lang="en-US">Perfiles Comeciales Sigosa, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CiaTubosYPerfilesMonterreySadecvMember" xlink:to="simecb_CiaTubosYPerfilesMonterreySadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CiaTubosYPerfilesMonterreySadecvMember_doc" xml:lang="en-US">Cia Tubos y Perfiles Monterrey, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_ComercializadoraSIGOSASadecvMember" xlink:to="simecb_ComercializadoraSIGOSASadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_ComercializadoraSIGOSASadecvMember_doc" xml:lang="en-US">Comercializadora SIGOSA, S.A. de C.V.[Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CaLaminadoraVistaHermosaSadecvMember" xlink:to="simecb_CaLaminadoraVistaHermosaSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CaLaminadoraVistaHermosaSadecvMember_doc" xml:lang="en-US">Ca. Laminadora Vista Hermosa, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_CiaMexicanaDePerfilesYTubosSadecvMember" xlink:to="simecb_CiaMexicanaDePerfilesYTubosSadecvMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="simecb_CiaMexicanaDePerfilesYTubosSadecvMember_doc" xml:lang="en-US">Cia. Mexicana de Perfiles y Tubos, S.A. de C.V. [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OthersRelatedPartiesMember" xlink:to="simecb_OthersRelatedPartiesMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OthersRelatedPartiesMember_3_lbl" xml:lang="en-US">OthersRelatedPartiesMember</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_OriginDate9Member" xlink:to="simecb_OriginDate9Member_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_OriginDate9Member_3_lbl" xml:lang="en-US">OriginDate9Member</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasChSabdecvMember" xlink:to="simecb_IndustriasChSabdecvMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IndustriasChSabdecvMember_3_lbl" xml:lang="en-US">IndustriasChSabdecvMember</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="simecb_IndustriasChSabdecvTwoMember" xlink:to="simecb_IndustriasChSabdecvTwoMember_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_IndustriasChSabdecvTwoMember_3_lbl" xml:lang="en-US">IndustriasChSabdecvTwoMember</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_3_lbl" xlink:type="arc" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_DecreaseIncreaseInOtherNoncurrentAssets_3_lbl" xml:lang="en-US">DecreaseIncreaseInOtherNoncurrentAssets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" xlink:to="ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities_2_lbl" xlink:type="arc" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities_2_lbl" xml:lang="en-US">Cash advances and loans made to other parties, classified as investing activities</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities_2_lbl" xml:lang="en-US">Cash flows from (used in) investing activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" xlink:to="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares_2_lbl" xlink:type="arc" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DividendsPaidClassifiedAsFinancingActivities" xlink:to="ifrs-full_DividendsPaidClassifiedAsFinancingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DividendsPaidClassifiedAsFinancingActivities_2_lbl" xml:lang="en-US">Dividends paid, classified as financing activities</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="simecb_LoansGrantedToRelatedParties_3_lbl" xml:lang="en-US">LoansGrantedToRelatedParties</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestPaidClassifiedAsFinancingActivities_2_lbl" xml:lang="en-US">Interest paid, classified as financing activities</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities_2_lbl" xml:lang="en-US">Cash flows from (used in) financing activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_2_lbl" xml:lang="en-US">Increase (decrease) in cash and cash equivalents</link:label>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>12
<FILENAME>simecb-20201231_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
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end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>14
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558281387128">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Document and Entity Information<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2020 </div>
<div>shares</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DocumentAndEntityInformationAbstract', window );"><strong>Document And Entity Information</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">GROUP SIMEC SA DE CV<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0000887153<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">20-F<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Dec. 31,  2020<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--12-31<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityWellKnownSeasonedIssuer', window );">Is Entity a Well-known Seasoned Issuer?</a></td>
<td class="text">No<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityVoluntaryFilers', window );">Is Entity a Voluntary Filer?</a></td>
<td class="text">No<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Is Entity's Reporting Status Current?</a></td>
<td class="text">Yes<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Is Entity Emerging Growth Company?</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Large Accelerated Filer<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_IcfrAuditorAttestationFlag', window );">Auditor Attestation Flag</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="nump">463,243,411<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">FY<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2020<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityShellCompany', window );">Entity Shell Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentAnnualReport', window );">Document Annual Report</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentTransitionReport', window );">Document Transition Report</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentShellCompanyReport', window );">Document Shell Company Report</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation State Country Code</a></td>
<td class="text">X1<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityInteractiveDataCurrent', window );">Entity Interactive Data Current</a></td>
<td class="text">Yes<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gMonthDayItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentAnnualReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as an annual report.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentAnnualReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalPeriodFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fiscalPeriodItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalYearFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalYearFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented.  If there is no historical data in the report, use the filing date. The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentShellCompanyReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentShellCompanyReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentTransitionReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as a transition report.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Forms 10-K, 10-Q, 20-F<br> -Number 240<br> -Section 13<br> -Subsection a-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentTransitionReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCurrentReportingStatus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityInteractiveDataCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-T<br> -Number 232<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityInteractiveDataCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityShellCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityShellCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityVoluntaryFilers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityVoluntaryFilers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityWellKnownSeasonedIssuer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityWellKnownSeasonedIssuer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_IcfrAuditorAttestationFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_IcfrAuditorAttestationFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DocumentAndEntityInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DocumentAndEntityInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>15
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558278622888">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Statements of Financial Position - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssetsAbstract', window );"><strong>Current assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents</a></td>
<td class="nump">$ 7,727,698<span></span>
</td>
<td class="nump">$ 7,446,447<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTradeReceivables', window );">Trade receivables, net</a></td>
<td class="nump">5,072,869<span></span>
</td>
<td class="nump">4,186,239<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Related parties receivables</a></td>
<td class="nump">52,706<span></span>
</td>
<td class="nump">13,925<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTaxAssetsCurrent', window );">Recoverable taxes</a></td>
<td class="nump">1,029,808<span></span>
</td>
<td class="nump">966,770<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherCurrentReceivables', window );">Other receivables, net</a></td>
<td class="nump">551,955<span></span>
</td>
<td class="nump">755,142<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentPrepaidExpenses', window );">Prepaid expenses</a></td>
<td class="nump">854,353<span></span>
</td>
<td class="nump">798,400<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Inventories', window );">Inventory</a></td>
<td class="nump">9,073,599<span></span>
</td>
<td class="nump">8,243,213<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Total current assets</a></td>
<td class="nump">24,362,988<span></span>
</td>
<td class="nump">22,410,136<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentReceivablesDueFromRelatedParties', window );">Non-current related parties receivables</a></td>
<td class="nump">648,281<span></span>
</td>
<td class="nump">648,281<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_NonCurrentLoansToRelatedParties', window );">Non-current loans to related parties</a></td>
<td class="nump">1,008,743<span></span>
</td>
<td class="nump">923,257<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentInventories', window );">Non-current inventory, net</a></td>
<td class="nump">1,210,327<span></span>
</td>
<td class="nump">960,373<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant and equipment, net</a></td>
<td class="nump">15,950,352<span></span>
</td>
<td class="nump">16,737,595<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwill', window );">Intangible assets and other non-current assets, net</a></td>
<td class="nump">2,322,956<span></span>
</td>
<td class="nump">2,335,117<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">45,503,647<span></span>
</td>
<td class="nump">44,014,759<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilitiesAbstract', window );"><strong>Current liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShorttermBorrowings', window );">Short-term debt</a></td>
<td class="nump">6,020<span></span>
</td>
<td class="nump">5,700<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Accounts payable trade</a></td>
<td class="nump">5,347,325<span></span>
</td>
<td class="nump">4,179,830<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Related parties payable</a></td>
<td class="nump">351,511<span></span>
</td>
<td class="nump">241,526<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities', window );">Other accrued liabilities</a></td>
<td class="nump">1,266,512<span></span>
</td>
<td class="nump">1,547,214<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTaxLiabilities', window );">Payable tax</a></td>
<td class="nump">217,431<span></span>
</td>
<td class="nump">193,510<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_CurrentIncomeTaxPayable', window );">Income tax</a></td>
<td class="nump">1,237,967<span></span>
</td>
<td class="nump">1,118,697<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Total current liabilities</a></td>
<td class="nump">8,426,766<span></span>
</td>
<td class="nump">7,286,477<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilitiesAbstract', window );"><strong>Non-current liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan', window );">Employee benefits</a></td>
<td class="nump">161,864<span></span>
</td>
<td class="nump">123,368<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred income tax</a></td>
<td class="nump">3,638,521<span></span>
</td>
<td class="nump">3,410,106<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherLiabilities', window );">Other liabilities</a></td>
<td class="nump">257,837<span></span>
</td>
<td class="nump">585,031<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilities', window );">Total Non-current liabilities</a></td>
<td class="nump">4,058,222<span></span>
</td>
<td class="nump">4,118,505<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="nump">12,484,988<span></span>
</td>
<td class="nump">11,404,982<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ContingenciesAndCommitments', window );">Contingencies and Commitments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAbstract', window );"><strong>Stockholders' equity:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Capital stock</a></td>
<td class="nump">2,832,268<span></span>
</td>
<td class="nump">2,832,268<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionalPaidinCapital', window );">Additional paid-in capital</a></td>
<td class="nump">4,575,233<span></span>
</td>
<td class="nump">4,575,233<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RetainedEarnings', window );">Retained earnings</a></td>
<td class="nump">20,795,069<span></span>
</td>
<td class="nump">19,986,881<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_RepurchaseOfOwnCapitalStockReserve', window );">Repurchase of own capital stock reserve</a></td>
<td class="nump">2,898,348<span></span>
</td>
<td class="nump">2,940,332<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_CumulativeTranslationEffectsInForeignSubsidiaries', window );">Cumulative effect by translation of foreign subsidiaries</a></td>
<td class="nump">1,881,731<span></span>
</td>
<td class="nump">2,250,263<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAttributableToOwnersOfParent', window );">Total controlling interest</a></td>
<td class="nump">32,982,649<span></span>
</td>
<td class="nump">32,584,977<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncontrollingInterests', window );">Non-controlling interest</a></td>
<td class="nump">36,010<span></span>
</td>
<td class="nump">24,800<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Total stockholders' equity</a></td>
<td class="nump">33,018,659<span></span>
</td>
<td class="nump">32,609,777<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityAndLiabilities', window );">Total liabilities and stockholders' equity</a></td>
<td class="nump">$ 45,503,647<span></span>
</td>
<td class="nump">$ 44,014,759<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdditionalPaidinCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount received or receivable from the issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdditionalPaidinCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 66<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_iii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 69<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentPrepaidExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentPrepaidExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentTaxAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The current amount of current tax assets. [Refer: Current tax assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph n<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_n&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentTaxAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentTaxLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph n<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_n&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentTaxLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentTradeReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade receivables. [Refer: Trade receivables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 68<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_68&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentTradeReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of residual interest in the assets of the entity after deducting all its liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Equity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAndLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAndLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAttributableToOwnersOfParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph r<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_r&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAttributableToOwnersOfParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsAndGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IntangibleAssetsAndGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Inventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2020-01-01<br> -Paragraph 36<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_36_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_g&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 68<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_68&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Inventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IssuedCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The nominal value of capital issued.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IssuedCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncontrollingInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 12<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_12_f&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph q<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_q&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 10<br> -IssueDate 2020-01-01<br> -Paragraph 22<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=10&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_22&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncontrollingInterests</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_g&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_iv&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 69<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentReceivablesDueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current receivables due from related parties. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentReceivablesDueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current net defined benefit liability. [Refer: Net defined benefit liability]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherCurrentReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current other receivables. [Refer: Other receivables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherCurrentReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RetainedEarnings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A component of equity representing the entity's cumulative undistributed earnings or deficit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph IG6<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_IG6&amp;doctype=Implementation%20Guidance<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RetainedEarnings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ShorttermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ShorttermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph k<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_k&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current receivables due from related parties. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ContingenciesAndCommitments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of contingencies and commitments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ContingenciesAndCommitments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_CumulativeTranslationEffectsInForeignSubsidiaries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cumulative translation effects in foreign subsidiaries.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_CumulativeTranslationEffectsInForeignSubsidiaries</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_CurrentIncomeTaxPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_CurrentIncomeTaxPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_NonCurrentLoansToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Non-current loans to related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_NonCurrentLoansToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_RepurchaseOfOwnCapitalStockReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Repurchase of own capital stock reserve.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_RepurchaseOfOwnCapitalStockReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>16
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558281174488">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Comprehensive Income (Loss) - MXN ($)<br> shares in Thousands, $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeStatementAbstract', window );"><strong>Profit or loss [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net sales</a></td>
<td class="nump">$ 35,869,314<span></span>
</td>
<td class="nump">$ 34,171,201<span></span>
</td>
<td class="nump">$ 35,678,253<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales</a></td>
<td class="num">(29,211,724)<span></span>
</td>
<td class="num">(30,067,141)<span></span>
</td>
<td class="num">(30,563,315)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit</a></td>
<td class="nump">6,657,590<span></span>
</td>
<td class="nump">4,104,060<span></span>
</td>
<td class="nump">5,114,938<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(2,019,328)<span></span>
</td>
<td class="num">(1,637,425)<span></span>
</td>
<td class="num">(1,080,012)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other income (expense), net</a></td>
<td class="nump">546,749<span></span>
</td>
<td class="num">(136,582)<span></span>
</td>
<td class="nump">15,052<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromInterest', window );">Interest income</a></td>
<td class="nump">107,826<span></span>
</td>
<td class="nump">145,995<span></span>
</td>
<td class="nump">312,821<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestExpense', window );">Interest expense</a></td>
<td class="num">(53,746)<span></span>
</td>
<td class="num">(55,049)<span></span>
</td>
<td class="num">(16,511)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Foreign exchange loss, net</a></td>
<td class="num">(363,164)<span></span>
</td>
<td class="num">(784,583)<span></span>
</td>
<td class="num">(146,896)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income before income taxes</a></td>
<td class="nump">4,875,927<span></span>
</td>
<td class="nump">1,636,416<span></span>
</td>
<td class="nump">4,199,392<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Income taxes</a></td>
<td class="num">(2,077,844)<span></span>
</td>
<td class="num">(3,276,274)<span></span>
</td>
<td class="num">(752,462)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income (loss) for the year</a></td>
<td class="nump">2,798,083<span></span>
</td>
<td class="num">(1,639,858)<span></span>
</td>
<td class="nump">3,446,930<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeAbstract', window );"><strong>Comprehensive (loss) for the year:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation', window );">Translation effects of foreign subsidiaries</a></td>
<td class="num">(357,217)<span></span>
</td>
<td class="num">(1,103,310)<span></span>
</td>
<td class="num">(615,167)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Total other comprehensive (loss) for the year, net of income taxes</a></td>
<td class="num">(357,217)<span></span>
</td>
<td class="num">(1,103,310)<span></span>
</td>
<td class="num">(615,167)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Comprehensive income (loss) for the year, net of tax</a></td>
<td class="nump">2,440,866<span></span>
</td>
<td class="num">(2,743,168)<span></span>
</td>
<td class="nump">2,831,763<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAttributableToAbstract', window );"><strong>Net income (loss) attributable to:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAttributableToOwnersOfParent', window );">Controlling interest</a></td>
<td class="nump">2,798,188<span></span>
</td>
<td class="num">(1,635,909)<span></span>
</td>
<td class="nump">3,653,347<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAttributableToNoncontrollingInterests', window );">Non-controlling interest</a></td>
<td class="num">(105)<span></span>
</td>
<td class="num">(3,949)<span></span>
</td>
<td class="num">(206,417)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income (loss) for the year</a></td>
<td class="nump">2,798,083<span></span>
</td>
<td class="num">(1,639,858)<span></span>
</td>
<td class="nump">3,446,930<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncomeAttributableToAbstract', window );"><strong>Comprehensive income (loss) attributable to:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent', window );">Controlling interest</a></td>
<td class="nump">2,429,656<span></span>
</td>
<td class="num">(3,091,337)<span></span>
</td>
<td class="nump">3,046,560<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests', window );">Non-controlling interest</a></td>
<td class="nump">11,210<span></span>
</td>
<td class="nump">348,169<span></span>
</td>
<td class="num">(214,797)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Comprehensive income (loss) for the year, net of tax</a></td>
<td class="nump">$ 2,440,866<span></span>
</td>
<td class="num">$ (2,743,168)<span></span>
</td>
<td class="nump">$ 2,831,763<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EarningsPerShareAbstract', window );"><strong>Income per share:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_WeightedAverageShares', window );">Weighted average shares outstanding (in thousands of shares)</a></td>
<td class="nump">463,483<span></span>
</td>
<td class="nump">465,069<span></span>
</td>
<td class="nump">489,537<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BasicAndDilutedEarningsLossPerShare', window );">Income (loss) per share (controlling interest) (Mexican pesos)</a></td>
<td class="nump">$ 6.04<span></span>
</td>
<td class="num">$ (3.52)<span></span>
</td>
<td class="nump">$ 7.46<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expenses that the entity classifies as being administrative.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2020-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause vi<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_35_b_vi&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BasicAndDilutedEarningsLossPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of earnings per share when the basic and diluted measurements are equal. [Refer: Basic earnings (loss) per share; Diluted earnings (loss) per share]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BasicAndDilutedEarningsLossPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause ix<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_ix&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 81A<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81A_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncomeAttributableToAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncomeAttributableToAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 81B<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81B_b_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 81B<br> -Subparagraph b<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81B_b_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CostOfSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CostOfSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EarningsPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EarningsPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Section A Statement of cash flows for an entity other than a financial institution<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;doctype=Illustrative%20Examples&amp;dita_xref=IAS07_IE_A_TI<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 21<br> -IssueDate 2020-01-01<br> -Paragraph 52<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=21&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_52_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeStatementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeStatementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeTaxExpenseContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -Subparagraph h<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23_h&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2020-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause viii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_35_b_viii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 79<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 82<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_82_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B13<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B13_g&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeTaxExpenseContinuingOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expense arising from interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B13<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B13_f&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause viii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_viii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 81A<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81A_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncomeAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncomeAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of other comprehensive income, net of tax, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherOperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherOperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2020-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2020-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2020-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossAttributableToAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossAttributableToAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossAttributableToNoncontrollingInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 12<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_12_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 81B<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81B_a_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossAttributableToNoncontrollingInterests</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossAttributableToOwnersOfParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 81B<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81B_a_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossAttributableToOwnersOfParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) before tax expense or income. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Revenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 34<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 82<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Revenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RevenueFromInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income arising from interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B13<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B13_e&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RevenueFromInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_WeightedAverageShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2020-01-01<br> -Paragraph 70<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_70_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_WeightedAverageShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558281610760">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Statements of Changes in Stockholders' Equity - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Capital stock [Member]</div></th>
<th class="th"><div>Additional paid-in capital [Member]</div></th>
<th class="th"><div>Retained earnings [Member]</div></th>
<th class="th"><div>Repurchase of own capital stock reserve [Member]</div></th>
<th class="th"><div>Cumulative translation effects in foreign subsidiaries [Member]</div></th>
<th class="th"><div>Total controlling interest [Member]</div></th>
<th class="th"><div>Non-controlling Interest [Member]</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance at Dec. 31, 2017</a></td>
<td class="nump">$ 2,832,268<span></span>
</td>
<td class="nump">$ 4,579,472<span></span>
</td>
<td class="nump">$ 20,969,443<span></span>
</td>
<td class="nump">$ 1,732,447<span></span>
</td>
<td class="nump">$ 4,312,478<span></span>
</td>
<td class="nump">$ 34,426,108<span></span>
</td>
<td class="num">$ (108,572)<span></span>
</td>
<td class="nump">$ 34,317,536<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve', window );">Increase in reserve</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,000,000)<span></span>
</td>
<td class="nump">3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_RepurchaseOfOwnCapitalStockNet', window );">Repurchase of own capital stock, net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(4,239)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,636,057)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,640,296)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,640,296)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Comprehensive income (loss)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,653,347<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(606,787)<span></span>
</td>
<td class="nump">3,046,560<span></span>
</td>
<td class="num">(214,797)<span></span>
</td>
<td class="nump">2,831,763<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance at Dec. 31, 2018</a></td>
<td class="nump">2,832,268<span></span>
</td>
<td class="nump">4,575,233<span></span>
</td>
<td class="nump">21,622,790<span></span>
</td>
<td class="nump">3,096,390<span></span>
</td>
<td class="nump">3,705,691<span></span>
</td>
<td class="nump">35,832,372<span></span>
</td>
<td class="num">(323,369)<span></span>
</td>
<td class="nump">35,509,003<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve', window );">Increase in reserve</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">484,046<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_RepurchaseOfOwnCapitalStockNet', window );">Repurchase of own capital stock, net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(156,058)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(156,058)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(156,058)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Comprehensive income (loss)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,635,909)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,455,428)<span></span>
</td>
<td class="num">(3,091,337)<span></span>
</td>
<td class="nump">348,169<span></span>
</td>
<td class="num">(2,743,168)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance at Dec. 31, 2019</a></td>
<td class="nump">2,832,268<span></span>
</td>
<td class="nump">4,575,233<span></span>
</td>
<td class="nump">19,986,881<span></span>
</td>
<td class="nump">2,940,332<span></span>
</td>
<td class="nump">2,250,263<span></span>
</td>
<td class="nump">32,584,977<span></span>
</td>
<td class="nump">24,800<span></span>
</td>
<td class="nump">32,609,777<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve', window );">Increase in reserve</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">484,046<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_RepurchaseOfOwnCapitalStockNet', window );">Repurchase of own capital stock, net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(41,984)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(41,984)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(41,984)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsPaid', window );">Dividends paid</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,990,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,990,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,990,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Comprehensive income (loss)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,798,188<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(368,532)<span></span>
</td>
<td class="nump">2,429,656<span></span>
</td>
<td class="nump">11,210<span></span>
</td>
<td class="nump">2,440,866<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance at Dec. 31, 2020</a></td>
<td class="nump">$ 2,832,268<span></span>
</td>
<td class="nump">$ 4,575,233<span></span>
</td>
<td class="nump">$ 20,795,069<span></span>
</td>
<td class="nump">$ 2,898,348<span></span>
</td>
<td class="nump">$ 1,881,731<span></span>
</td>
<td class="nump">$ 32,982,649<span></span>
</td>
<td class="nump">$ 36,010<span></span>
</td>
<td class="nump">$ 33,018,659<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause ix<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_ix&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 81A<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81A_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DividendsPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of dividends recognised as distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 107<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_107&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendsPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of residual interest in the assets of the entity after deducting all its liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Equity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_RepurchaseOfOwnCapitalStockNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Repurchase of own capital stock, net.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_RepurchaseOfOwnCapitalStockNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
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<SEQUENCE>18
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558278350872">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Cash Flows - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract', window );"><strong>Operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income (loss) for the year</a></td>
<td class="nump">$ 2,798,083<span></span>
</td>
<td class="num">$ (1,639,858)<span></span>
</td>
<td class="nump">$ 3,446,930<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForReconcileProfitLossAbstract', window );"><strong>Adjustments for:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="nump">1,452,271<span></span>
</td>
<td class="nump">1,108,629<span></span>
</td>
<td class="nump">1,112,418<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities', window );">Employee benefits</a></td>
<td class="nump">12,072<span></span>
</td>
<td class="nump">41,598<span></span>
</td>
<td class="num">(10,051)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForProvisions', window );">Allowance for doubtful accounts</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">5,320<span></span>
</td>
<td class="nump">27,904<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForInterestIncome', window );">Interest income from investing activities</a></td>
<td class="num">(107,826)<span></span>
</td>
<td class="num">(145,995)<span></span>
</td>
<td class="num">(312,821)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForInterestExpense', window );">Interest expense from financing activities</a></td>
<td class="nump">53,746<span></span>
</td>
<td class="nump">55,049<span></span>
</td>
<td class="nump">16,511<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains', window );">Unrealized foreign exchange loss (gain), net</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">18,030<span></span>
</td>
<td class="num">(6,985)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncomeTaxExpense', window );">Income tax</a></td>
<td class="nump">2,077,844<span></span>
</td>
<td class="nump">3,276,274<span></span>
</td>
<td class="nump">752,462<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForReconcileProfitLoss', window );">Total Adjustments</a></td>
<td class="nump">6,286,190<span></span>
</td>
<td class="nump">2,719,047<span></span>
</td>
<td class="nump">5,026,368<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ChangesInOperatingAssetsAndLiabilitiesAbstract', window );"><strong>Changes in operating assets and liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable', window );">(Increase) / decrease in Trade receivables</a></td>
<td class="num">(795,682)<span></span>
</td>
<td class="nump">515,726<span></span>
</td>
<td class="num">(1,082,991)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables', window );">Decrease / (increase) in Related parties receivables</a></td>
<td class="nump">98,874<span></span>
</td>
<td class="num">(58,523)<span></span>
</td>
<td class="nump">17,465<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInInventories', window );">(Increase) / decrease in Inventory</a></td>
<td class="num">(777,419)<span></span>
</td>
<td class="nump">1,812,770<span></span>
</td>
<td class="num">(1,098,437)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables', window );">(Increase) in Other receivables, recoverable taxes and prepaid expenses</a></td>
<td class="num">(1,727,200)<span></span>
</td>
<td class="num">(4,185,306)<span></span>
</td>
<td class="num">(1,119,466)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable', window );">Increase/ (decrease) in Accounts payable trade</a></td>
<td class="nump">1,066,393<span></span>
</td>
<td class="num">(151,986)<span></span>
</td>
<td class="nump">460,359<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable', window );">(Decrease)/Increase in Related parties payables</a></td>
<td class="num">(113,155)<span></span>
</td>
<td class="num">(93,065)<span></span>
</td>
<td class="nump">90,806<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes', window );">(Decrease)/Increase in Accounts payable other and accrued liabilities and taxes other than income taxes</a></td>
<td class="num">(404,126)<span></span>
</td>
<td class="nump">484,090<span></span>
</td>
<td class="nump">929,780<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInOperatingActivities', window );">Net cash flows provided by operating activities</a></td>
<td class="nump">3,633,875<span></span>
</td>
<td class="nump">1,042,753<span></span>
</td>
<td class="nump">3,223,884<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract', window );"><strong>Investing activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities', window );">Acquisition of property, plant and equipment</a></td>
<td class="num">(951,205)<span></span>
</td>
<td class="num">(1,271,420)<span></span>
</td>
<td class="num">(1,994,465)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DecreaseIncreaseInOtherNoncurrentAssets', window );">Decrease (increase) in other non-current assets</a></td>
<td class="nump">10,708<span></span>
</td>
<td class="num">(52,293)<span></span>
</td>
<td class="nump">159,732<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities', window );">Decrease in Other investments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">88,947<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities', window );">Cash paid for Business acquisition, net</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(638,976)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities', window );">Loans granted to related parties</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(477,064)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities', window );">Collection of loans to related parties</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,071,032<span></span>
</td>
<td class="nump">1,939,366<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestReceivedClassifiedAsInvestingActivities', window );">Interest income collected</a></td>
<td class="nump">107,826<span></span>
</td>
<td class="nump">145,995<span></span>
</td>
<td class="nump">102,307<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInInvestingActivities', window );">Net cash flows (used) provided by investing activities</a></td>
<td class="num">(832,671)<span></span>
</td>
<td class="num">(106,686)<span></span>
</td>
<td class="num">(820,153)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract', window );"><strong>Financing activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PaymentsToAcquireOrRedeemEntitysShares', window );">Repurchase and placement of own capital stocks, net</a></td>
<td class="num">(41,984)<span></span>
</td>
<td class="num">(156,058)<span></span>
</td>
<td class="num">(1,640,296)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsPaidClassifiedAsFinancingActivities', window );">Dividends paid</a></td>
<td class="num">(1,990,000)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_LoansGrantedToRelatedParties', window );">Payments received on Loans from related parties</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(984,623)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestPaidClassifiedAsFinancingActivities', window );">Interest expense</a></td>
<td class="num">(53,746)<span></span>
</td>
<td class="num">(55,049)<span></span>
</td>
<td class="num">(16,511)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInFinancingActivities', window );">Net cash flows used in financing activities</a></td>
<td class="num">(2,085,730)<span></span>
</td>
<td class="num">(211,107)<span></span>
</td>
<td class="num">(2,641,430)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents', window );">Increase (decrease) in cash and cash equivalents</a></td>
<td class="nump">715,474<span></span>
</td>
<td class="nump">724,960<span></span>
</td>
<td class="num">(237,699)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents at beginning of year</a></td>
<td class="nump">7,446,447<span></span>
</td>
<td class="nump">6,987,241<span></span>
</td>
<td class="nump">7,203,604<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents', window );">Effects of exchange rate changes on the balance of cash and cash equivalents held in foreign currencies</a></td>
<td class="num">(434,223)<span></span>
</td>
<td class="num">(265,754)<span></span>
</td>
<td class="nump">21,336<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents at end of year</a></td>
<td class="nump">$ 7,727,698<span></span>
</td>
<td class="nump">$ 7,446,447<span></span>
</td>
<td class="nump">$ 6,987,241<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDecreaseIncreaseInInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDecreaseIncreaseInInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in trade and other receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForIncomeTaxExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 35<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_35&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForIncomeTaxExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForInterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest expense; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForInterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForInterestIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest income; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForInterestIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForProvisions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForReconcileProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForReconcileProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForReconcileProfitLossAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForReconcileProfitLossAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 16<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_16_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 39<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_39&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans of a financial institution), classified as investing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 16<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_16_f&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DividendsPaidClassifiedAsFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for dividends paid by the entity, classified as financing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 31<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendsPaidClassifiedAsFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 25<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseInCashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestPaidClassifiedAsFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for interest paid, classified as financing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 31<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestPaidClassifiedAsFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestReceivedClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from interest received, classified as investing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 31<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestReceivedClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 21<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_21&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PaymentsToAcquireOrRedeemEntitysShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to acquire or redeem entity's shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_17_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PaymentsToAcquireOrRedeemEntitysShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2020-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2020-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2020-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 16<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_16_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in accrued expenses and taxes other than income taxes to reconcile profit (loss) to net cash flow from (used in) operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AdjustmentsForDecreaseIncreaseInAccruedExpensesAndTaxesOtherThanIncomeTaxes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AdjustmentsForDecreaseIncreaseInDueFromRelatedPartsReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in due from related parts receivables to reconcile profit (loss) to net cash flow from (used in) operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for increase (decrease) in due to related parties payable to reconcile profit (loss) to net cash flow from (used in) operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AdjustmentsForIncreaseDecreaseInDueToRelatedPartiesPayable</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Decrease (increase) in other non-current assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of loans granted to related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558281007512">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Nature of business<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfNatureOfBusinessAbstract', window );"><strong>Disclosure of nature of business [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfNatureOfBusinessExplanatory', window );">Nature of business</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"></p>

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<td style="width: 14.2pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif; text-transform: uppercase"><b>1.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>Nature of business</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify; text-indent: 0in">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13pt 0 35pt; text-align: justify">Grupo Simec, S.A.B. de C.V. is a&#160;<i>stock
exchange corporation</i>&#160;with&#160;<i>variable equity,</i>&#160;constituted under the laws of Mexico on August 22, 1990, with a duration
of 99 years.&#160;The Company is a subsidiary of Industrias CH, S.A.B. de C.V. (Industrias CH or ICH).&#160;The business headquarters
are located in Guadalajara, Jalisco, Mexico and the administrative offices are located on 601 Rd. Lazaro Cardenas, ZIP Code 44440.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The main activity of Grupo Simec, S.A.B.
de C.V. and its subsidiaries (Simec or the Company) is manufacturing, processing and distribution of steel and steel alloys products in
Mexico, the United States of America (USA) and Brazil.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Shares of the Company are listed on
the Mexican Stock Exchange (BMV) and the Company&#180;s American Depositary Receipts are listed on the New York Stock Exchange (NYSE).</p><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for nature of business.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558288362008">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Significant events<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
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<td class="text">&#160;<span></span>
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</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfBusinessCombinationsExplanatory', window );">Significant events</a></td>
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<td style="width: 14.2pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>2.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>Significant events</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; color: red; margin: 0 13.05pt 0 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">a.</font></td><td style="text-align: justify; padding-right: 13.05pt"><font style="font-family: Trebuchet MS, Times, Serif">On May 1, 2018, one steel
mill was acquired in Brazil from ArcelorMittal, which is located in Cariacica, Espiritu Santo and has a production capacity of 600 thousand
tons a year. Another steel mill is being rented from ArcelorMittal in Itauna, Minas Gerais with a production capacity of 120 thousand
tons a year. Upon closing the transaction, the group significantly increased its participation in the long steel market in Brazil; a confidentiality
agreement was signed for this operation.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">b.</font></td><td style="text-align: justify; padding-right: 13.05pt"><font style="font-family: Trebuchet MS, Times, Serif">On January 1, 2019 Grupo
Simec, S.A.B. of C.V. increased its shareholding percentage in SimRep Corporation to 99.41%. The Company acquired 83,862 common shares
of SimRep Corporation at a price of USD $ 3,454 each, for total consideration of USD $ 289,660, such consideration was provided through
the conversions of loans payable to the Company by SimRep.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">c.</font></td><td style="text-align: justify; padding-right: 13.05pt"><font style="font-family: Trebuchet MS, Times, Serif">On February 10, 2020, the
Ordinary General Shareholders&#8217; Meeting decreed dividends which were paid on March 10, 2020. The dividends were paid from the net tax profit
account, generated until December 31, 2013.The amount paid was $1,990 million pesos. </font></td></tr></table><span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for business combinations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2020-01-01<br> -Section Disclosures<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2020-en-r&amp;doctype=Standard&amp;dita_xref=IFRS03_g59-63_TI<br> -URIDate 2020-01-01<br></p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558288347640">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Application of new and amended standards and interpretations and standards not in force yet<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfApplicationOfNewAndModifiedStandardsAndInterpretationsAndStandardsNotYetInForceExplanatory', window );">Application of new and amended standards and interpretations and standards not in force yet</a></td>
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<td style="width: 14.2pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>3.</b></font></td><td style="text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif"><b>Application of new and amended standards and
interpretations and standards not in force yet</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The consolidated financial statements
of Grupo Simec, S.A.B. de C.V. and its Subsidiaries for the periods presented have been prepared in accordance with the International
Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB). IFRS also includes all current International
Accounting Standards (IAS), in force, as well as all related interpretations issued by the IFRS Interpretations Committee (IFRIC), including
those issued previously by the Standing Interpretations Committee. The company applied the effective IFRS as of December 31, 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>





<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 0.5in">International Financial Reporting Standards, not in force
yet.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 28.35pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Following are the amendments that could
have an effect on Simec financial information, which were issued by the IASB (International Accounting Standards Board) but are not yet
effective as of the date of these financial statements.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Amendments applicable as of 2021:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">In August 2020, the IASB issued a document
entitled &#8220;Reform of the Interest Rate Benchmark - Phase 2, which modify IFRS 4.- Insurance Contracts, IFRS 7.- Financial Instruments:
Disclosures, IFRS 9.- Financial Instruments, IFRS 16.-</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Leases and IAS 39.- Financial Instruments:
Recognition and Measurement. Amendments for Phase 2 introduce matters that could affect financial information during the reform of a benchmark
interest rate, including the effects of changes in contractual cash flows or hedging relationships arising from the replacement of a benchmark
interest rate with an alternative interest rate. The Phase 2 amendment objectives are:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#8226; Assist companies in applying Standards
when changes are made to contractual cash flows or hedging relationships because of the interest benchmark rate reform; and</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#8226; Providing useful information to
users of financial statements.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Amendments applicable as of 2022:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">In May 2020, the following amendments
were issued:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Reference to the conceptual framework</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">IFRS 3.- Business Combinations, the amendments
correspond only to references to the conceptual framework.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Onerous contracts: Cost of fulfilling
a contract.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">IAS 37.- Provisions, Contingent Liabilities
and Contingent Assets; this standard defines an onerous contract in which the unavoidable costs of meeting the obligations under the contract
exceed the economic benefits expected to be received under it. The amendments clarify that for the purpose of assessing whether a contract
is onerous, the cost of fulfilling the contract includes both the incremental costs of fulfilling that contract and an allocation of other
costs that relate directly to fulfilling contracts.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Property, plant and equipment: Revenues
from the use previously foreseen</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">IFRS 16.- Property, plant and equipment,
this amendment prohibits an entity from deducting from the cost of property, plant and equipment amounts received from selling items produced
while the company is preparing the asset for its intended use. Instead, a company will recognize such sales proceeds and related cost
in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Also in May 2020, annual improvements
to IFRS Standards 2018-2020 were issued, effective January 1, 2022:.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">IFRS 1 First-time Adoption of International
Financial Reporting Standards</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Purpose of improvement:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Some options are established for the application
of the Standards to Subsidiaries as a first-time adopter of IFRS</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">IFRS 9 Financial Instruments.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Purpose of improvement:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">This IFRS establishes that a substantial
modification of the current conditions of an existing financial liability or part thereof shall be accounted for as a cancellation of
the original financial liability and the recognition of a new financial liability.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">This amendment establishes that the conditions
will be substantially different if the discounted present value of the cash flows under the new terms, including any fees paid net of
any fees received and discounted using the original effective interest rate, is at least 10% different from the discounted present value
of the remaining cash flows of the original financial liability</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Amendments applicable as of 2023:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">In January 2020, the IASB issued an amendment
to IAS 1.- Presentation of Financial Statements, which clarifies that in order to reclassify a current liability as a non-current liability,
the requirement for an entity to have the right to defer settlement of the liability for at least 12 months after the reporting period.
At the effective date of this amendment, July 2020, it was deferred until January 1, 2023.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 0.5in; text-align: justify">Simec is evaluating the impact that these
amendments could have on its financial statements.</p><span></span>
</td>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558323925496">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of preparation and presentation of the consolidated financial statements<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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<td style="width: 14.2pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>4.</b></font></td><td style="text-align: justify; padding-right: 12.7pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>Basis of preparation and
presentation of the consolidated financial statements</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">The consolidated financial statements
have been prepared in accordance with IFRS as discussed in Note 3, based on historical costs. Historical cost is generally based on the
fair value of the consideration given in exchange for assets.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify"><b><i>Consolidation basis </i></b>&#8211;
The consolidated financial statements include the financial statements of Grupo Simec, S.A.B. de C.V. and the entities controlled by the
Company (its subsidiaries). Control is obtained when the company possesses the power to govern the financial and operative policies of
an entity in order to obtain benefits from its activities. The results of subsidiaries acquired or sold during the year are included in
the consolidated financial statements from the date of acquisition or up to the date of sale, as the case may be. Total comprehensive
income (loss) of subsidiaries is attributed both to the Company and to the non-controlling interests even if the non-controlling interests
have a deficit balance reflecting allocated losses.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">Within the consolidation process, adjustments
are made to the financial statements of the subsidiaries to adapt their accounting policies so that they are aligned with those used by
the Company. All significant intercompany transactions and balances between the consolidated companies are eliminated during consolidation.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">Changes in investments in subsidiaries
of the Company that do not result in a loss of control are recorded as equity transactions. The book value of the company&#8217;s non-controlling
investments and shares is adjusted to reflect changes in the corresponding investments in subsidiaries. Any difference between the amount
by which non-controlling shares are adjusted and the fair value of the consideration paid or received is recognized directly and is attributed
to the owners of the company.</p>

<p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">When the company loses control of a
subsidiary, the profit or loss in the provision is calculated as the difference between (i) the sum of the fair value of the consideration
received and the fair value of any retained ownership interest and (ii) the prior book value of assets (including commercial credit) and
liabilities of the subsidiary and any non-controlling participation. The amounts previously recognized in other comprehensive income items
related to the subsidiary are recorded (that is, reclassified to profit or loss or transferred directly to retained earnings) in the same
manner established for the case of the disposal of significant assets or liabilities. The fair value of any investment retained by the
former subsidiary on the date of loss of control is regarded as the fair value for initial recognition in its subsequent accounting treatment,
according to IAS 39, financial instruments: Recognition and valuation, or, where appropriate, the cost in the initial recognition of an
investment in an associate or entity under joint control.</p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 12.7pt 0 14.2pt; text-align: justify">&#160;</p>





<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 35.45pt; text-align: justify">As of December 31, 2020, and 2019, the
subsidiaries of Grupo Simec, S.A.B. de C.V. included in the consolidation are the following:</p>

<p style="font: 9pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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  <tr>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Operadora de Servicios Sider&#250;rgicos de Tlaxcala, S.A.&#160;de C.V. (8)</font></td>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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  <tr>
    <td style="vertical-align: bottom; padding-right: -5.45pt; padding-left: 5.4pt; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Operadora de Metales, S.A. de C.V. (8)</font></td>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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  <tr>
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  <tr>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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  <tr>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Acero Transportes San, S.A. de C.V. (1)</font></td>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Simec Acero, S.A. de C.V. </font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Corporaci&#243;n ASL, S. A. de C.V.&#160;&#160;&#160;</font></td>
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  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Simec International 6, S.A. de C.V. (8)&#160;&#160;&#160;</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Simec International 7, S.A. de C.V.&#160;&#160;&#160;</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">99.99%</font></td>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">99.99%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Simec International 9, S.A.P.I. de C.V. </font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Corporativos G&#38;DL, S.A. de C.V. (8)</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Orge, S.A. de C.V.&#160;&#160;</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">99.99%</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">99.99%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Sider&#250;rgica del Occidente y Pacifico, S.A. de C.V.&#160;&#160;</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">RRLC, S.A.P.I. de C.V. </font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">95.10%</font></td>
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    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Grupo Chant, S.A.P.I. de C.V. </font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">97.61%</font></td>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">97.61%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Aceros Especiales Simec Tlaxcala, S.A. de C.V. </font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Gases Industriales de Tlaxcala, S.A. de C.V. </font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">GSIM de Occidente S.A. de C.V.</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Fundiciones de Acero Estructural, S.A. de C.V. </font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr style="vertical-align: bottom">
    <td style="width: 62%; padding-right: 5.4pt; padding-left: 5.4pt">
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    </td>
    <td style="width: 14%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="width: 9%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
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    </td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif"><b>Subsidiaries established in foreign countries:</b></font></td>
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    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    </tr>
  <tr>
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    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">99.41%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Pacific Steel, Inc. (4)</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Pacific Steel Projects, Inc. (4)</font></td>
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    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
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  <tr>
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  <tr>
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  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Undershaft Investments, NV. (6)</font></td>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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  <tr>
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  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Companhia Siderurgica do Espiritu Santo S.A. (10) (7)</font></td>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">GS Steel B.V. (2)</font></td>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Liquidated</font></td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 18pt">(1)</td><td style="text-align: justify; padding-right: 13.9pt">Companies located in San Luis Potosi. For purposes of this report constitute the
&#8220;Grupo San&#8221;.</td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 18pt"><font style="font-family: Trebuchet MS, Times, Serif">(2)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Company established in Netherlands.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(3)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">ICH owns 0.59% of the shares
in this company at December 31, 2020.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(4)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Companies established in
the United States of America, except a subsidiary of SimRep which is established in Canada.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(5)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">SimRep as an individual company
has no significant &#9;operations or assets, except for its investment in Republic Steel. For purposes of this report, these companies
are named &#8220;Republic&#8221;.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(6)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Company established in Cura&#231;ao.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(7)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Companies established in
Brazil.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(8)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Companies that have lost
the entire capital stock, except Operadora de Metales, S.A. de C.V. and Corporativos G&#38;DL, S.A. de C.V. which only have lost 2/3 of
their capital stock.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(9)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Company incorporated in 2017.</font></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(10)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Company incorporated in 2018.</font></td></tr></table>






<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"><b>Summary of the main accounting policies</b>
&#8211;The preparation of the consolidated financial statements requires the company&#8217;s management make certain estimates and use certain
assumptions to value some of the items in the financial statements and to make the disclosures required in the same. However, actual results
may differ from these estimates. The Company&#8217;s management, using its professional judgment, believes that the estimates made and
assumptions used were adequate under the circumstances. The significant accounting policies of the Company are those mentioned below:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>a.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Conversion of foreign
subsidiaries financial statements </i></b><i>&#8211;</i> The functional and reporting currency of the Company is the Mexican peso ($).
The financial statements of foreign subsidiaries were translated to Mexican pesos in accordance with International Accounting Standard
(IAS) 21, <i>The Effects of Changes in Foreign Exchange Rates</i>. Under this standard, the first step to convert financial information
from operations abroad is the determination of the functional currency. The functional currency is the currency of the primary economic
environment of the foreign operation or, if different, the currency that mainly impacts its cash flows.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The U.S. dollar (US Dollar or USD$) was
considered as the functional currency of all the U.S. subsidiaries and Brazilian real for subsidiaries established in Brazil; therefore,
the financial statements of these subsidiaries abroad were converted to Mexican pesos applying:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The exchange rates at the
balance sheet date, to all assets, liabilities and stockholder&#180;s equity.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The historical exchange rate
at revenues, costs and expenses.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The conversion differences are carried
directly to the consolidated statements of comprehensive income as other comprehensive income under the caption translation effects of
foreign subsidiaries.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Relevant exchange rates used in the conversion
of the financial statements of foreign subsidiaries were as follows (Mexican pesos per one U.S. dollar):</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 56.7pt; width: 60%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="padding-right: 4pt; width: 80%; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">Current exchange rate as of December 31, 2020</font></td>
    <td style="text-align: right; width: 20%"><font style="font-family: Trebuchet MS, Times, Serif">19.95</font></td>
    </tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 4pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">Current exchange rate as of December 31, 2019</font></td>
    <td style="text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">18.87</font></td>
    </tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 4pt; text-align: justify">&#160;</td>
    <td style="text-align: right">&#160;</td>
    </tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 4pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">Average exchange rate for the year ended <br />
December 31, 2020 (*)</font></td>
    <td style="text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">21.49</font></td>
    </tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 4pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">Average exchange rate for the year ended <br />
December 31, 2019 (*)</font></td>
    <td style="text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">19.26</font></td>
    </tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 4pt; text-align: justify">&#160;</td>
    <td style="text-align: right">&#160;</td>
    </tr>
  <tr style="vertical-align: bottom">
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    <td style="text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">20.094</font></td>
    </tr>
  </table>
<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 0.5in">(*)</td><td style="text-align: justify; padding-right: 13.9pt">Average exchange rate used to translate revenues, costs and expenses of the companies
mentioned above.</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>b.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Business combinations
</i></b><i>&#8211;</i> Acquisitions of subsidiaries and businesses units are accounted for using the acquisition method. The consideration
for each acquisition is valued at its fair value on the date of exchange of the transferred assets, liabilities incurred or assumed and
capital instruments issued by the Company in exchange for control of the acquired. The costs related to the acquisition are recognized
in the results when incurred.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">At the date of acquisition, the identifiable
assets acquired and the liabilities assumed are recognized at their fair value, except:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Deferred tax assets or liabilities
and liabilities or assets related to employee benefit arrangements, which are recognized and measured in accordance with IAS 12, <i>Income
Taxes,</i> and IAS 19, <i>Employee Benefits,</i> respectively.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>




<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Assets (or disposal groups)
that are classified as held for sale in accordance with IFRS 5, <i>Non-</i>current <i>Assets Held for Sale and Discontinued Operations,</i>
are measured in accordance with that Standard.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Any excess of the cost of acquisition
for the Group&#8217;s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the associated company
recognized at the date of acquisition is recognized as goodwill. Goodwill is included in the carrying amount of the investment and is
assessed for impairment annually. Any excess of the Group&#8217;s interest in the net fair value of the assets, liabilities and contingent liabilities
over the cost of acquisition, after the reassessment, is immediately recognized in profit and loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">When the consideration transferred by
the Company in a business combination includes assets or liabilities resulting from a contingent consideration arrangement, the contingent
consideration is measured at its acquisition-date fair value and later adjustments to the consideration are recognized against goodwill,
providing that it has arisen from reliable information on the fair value at the acquisition date and occur during the &#8216;measurement
period&#8217; (which cannot exceed one year from the acquisition date). All other subsequent adjustments are recognized in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The subsequent accounting for changes
in the fair value of the contingent estimates that do not qualify as measurement period adjustments depends on how the contingent consideration
is classified. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates. Contingencies classified
as assets or liabilities are remeasured at subsequent reporting dates in accordance with IAS 37, <i>Provisions, Contingent Liabilities
and Contingent Assets</i>, as appropriate, with the corresponding gain or loss being recognized in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">When a business combination is achieved
in stages, the Company&#8217;s previously held equity interest in the acquiree are remeasured to fair value at the acquisition date (i.e.
the date when the Company obtains control) and the resulting gain or loss, if any, is recognized in profit or loss. Amounts arising from
interests in the acquiree prior to the acquisition date that have been previously recognized in other comprehensive income (loss) are
reclassified to profit or loss where such treatment would be appropriate if that interest were disposed of.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">If the initial accounting for a business
combination is incomplete by the end of the reporting period in which the combination occurs, the Company reports provisional amounts
for the items for which the accounting is incomplete. Those provisional amounts are adjusted during the measurement period, or additional
assets or liabilities are recognized, to reflect new information obtained about facts and circumstances that existed at the acquisition
date that, if known, would have affected the amounts recognized at that date.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>c.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Cash and cash equivalents
and temporary investments </i></b><i>&#8211;</i> Cash consists of deposits in bank accounts that do not generate interest. Cash equivalents
consists in temporary investments referred to as short-term fixed income investments whose original maturity is less than three months.
These investments are reported at cost plus accumulated interest. The value so determined approximates their fair value.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Temporary investments in equity instruments
are measured at the fair value prevailing at the date of the financial statements. Subsequent changes in the fair value are recognized
in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>d.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Allowances for doubtful
accounts</i></b><i> &#8211;</i> The Companies recognize an estimation for expected credit loss, based on the historical experience of
credit losses in their accounts receivable, current conditions and reasonable and sustainable forecasts of the different quantifiable
future events that could affect the amount of future cash flows for recovering accounts receivable. The determination of the estimate
is aligned with the criteria established in IFRS 9, &#8220;Financial instruments&#8221;.&#9;</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>e.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Inventories and cost
of sales </i></b><i>&#8211;</i> Inventories are stated at the lower of cost or net realizable value. The cost allocation formula used
is the average cost. The cost includes acquisition costs of materials, labor and overhead costs related to manufacturing, based on normal
activity levels. The net realizable value represents the estimated selling price for inventories less all estimated costs of completion
and other necessary to make the sale.</font></td></tr></table>




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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company classifies raw material
inventory in the Consolidated Statements of Financial Position based on its expected consumption period, presenting as long-term inventories
those which in accordance with historical data and production trends will not be consumed in the short-term (one year).</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company classifies as long-term inventory
certain parts and rollers that, according to historical data and trends, showing that such inventories will not be consumed in the short-term.
The Company utilizes coke, a form of coal, as a raw material input to fuel its blast furnace which has been inactive in Lorain, Ohio USA
plant (see Note 9). The Company has 136,541 metric tons (MT) of coke inventory valued at 953 million Mexican pesos (average of USD$ 350/MT)
on hand at December 31, 2020 and 136,541 MT of coke inventory valued at 747 million Mexican pesos (average of USD$ 290/MT) on hand at
December 31, 2019 that is classified as long-term in the accompanying Consolidated Statements of Financial Position.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company follows the practice of
providing a reserve for slow-moving inventory, considering the total of products and raw materials (including coke) with a turnover above
one year, which is recorded in the statement of financial position and against account is the cost of sales.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The cost of sales of the Company includes
inventory costs, outbound freight charges, purchasing and receiving costs, inspection costs, and warehousing costs in cost of goods sold.
Vendor payment incentives are recorded as a reduction to cost of goods sold.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>f.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Property</i>, <i>plant
and equipment &#8211;</i></b> Property, plant and equipment are <b>r</b>ecorded at acquisition cost less any recognized impairment loss.
Cost includes all expenses related to acquisition and installation and, for qualifying assets, borrowing costs (interest) capitalized
in accordance with the Company&#8217;s accounting policy. Depreciation is recognized so as to write off the cost of assets (other than
land and properties under construction) less their residual values over their useful lives, using the straight-line method, and commences
when the assets are ready for their intended use. The estimated useful lives, residual values and depreciation method are reviewed at
the end of each reporting period, with the effect of any change in estimates accounted for on a prospective basis.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">An item of property, plant and equipment
is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain
or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the
sales proceeds and the carrying amount of the asset and is recognized in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The initial estimated useful lives of
the Company&#8217;s main assets are as follows:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" align="center" style="font: 10pt Times New Roman, Times, Serif; width: 75%">
  <tr style="vertical-align: bottom">
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    <td style="border-bottom: Black 1pt solid; width: 28%; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>Years</b></font></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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    <td style="text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">5 to 40</font></td></tr>
  <tr style="vertical-align: bottom">
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    <td style="text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">4</font></td></tr>
  <tr style="vertical-align: bottom">
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  </table>
<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Repair and maintenance costs that significantly
increase productive capacity or extend the useful lives of existing plant and equipment are capitalized. Supplies, comprising of spare
parts and consumables for internal use are classified under property, plant and equipment and expensed as incurred in the manufacturing
process. All other repair and maintenance costs are expensed as incurred. Capital expenditures for projects that cannot be put into use
immediately are included in constructions and machinery in-progress. When constructions and machinery in-progress are completed, they
are transferred to depreciable assets.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>g.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Leases</i></b><i> &#8211;
</i>IFRS 16 &#8220;Leases&#8221; became effective as of 1 January 2019. These provisions consist of recognizing an asset for the right
to use the underlying asset and a liability for the lease thereof on the start date of the lease. The right-of-use asset is valued at
acquisition cost less accumulated depreciation and, where appropriate, impairment losses; the Lease Liability is valued at the present
value of future lease payments to be made and any other payment for the right to use the underlying asset in the lease term that has not
been made at the start date of the lease. The company applied the exception established in paragraph 5 of IFRS 16, where the lease agreements
signed are short-term and there is no reasonable certainty that they would be extended after their expiration.</font></td></tr></table>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>





<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>h.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Costs for loans</i></b><i>
&#8211;</i> Costs for loans directly attributable to the acquisition, construction or production of qualifying assets, which are assets
that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets,
until such time as the assets are ready for their intended use or sale.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Investment income earned on the temporary
investment of specific loans pending their expenditure on qualifying assets is deducted from the costs for loans eligible for capitalization.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">All other costs for loans are recognized
in profit or loss in the period in which they are incurred.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>i.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Intangible assets &#8211;
</i></b>Intangible assets with definite useful lives that are acquired separately are carried at cost, less accumulated amortization and
accumulated impairment losses. Amortization is recognized on a straight-line basis over their estimated useful lives. The estimated useful
life and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted
for, on a prospective basis. Intangible assets with indefinite useful lives that are acquired separately are carried at cost less accumulated
impairment losses.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Expenditure on research activities is
recognized as an expense in the period in which it is incurred.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An internally-generated intangible asset
arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the following have
been demonstrated:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The technical feasibility
of completing the intangible asset so that it will be available for use or sale;</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The intention to complete
the intangible asset and use or sell it;</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The ability to use or sell
the intangible asset;</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">How the intangible asset
will generate probable future economic benefits;</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The availability of adequate
technical, financial and other resources to complete the development and to use or sell the intangible asset; and</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The ability to measure reliably
the expenditure attributable to the intangible asset during its development.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The amount initially recognized for internally-generated
intangible assets is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria
listed above. Where no internally-generated intangible asset can be recognized, development expenditure is recognized in profit or loss
in the period in which it is incurred. Subsequent to initial recognition, internally-generated intangible assets are reported at cost
less accumulated amortization and accumulated impairment losses, on the same basis as intangible assets that are acquired separately.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Intangible assets acquired in a business
combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition date (which is regarded
as their cost). Subsequent to initial recognition, intangible assets acquired in a business combination are reported at cost less accumulated
amortization and accumulated impairment losses, on the same basis as intangible assets that are acquired separately.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An intangible asset is derecognized on
disposal, or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition of an intangible
asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognized in profit or
loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>j.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Goodwill &#8211; </i></b>Goodwill
arising from a business combination is carried as an asset at cost as established at the date of acquisition of the control of the business
less accumulated impairment losses, if any. For the purposes of impairment testing, goodwill is allocated to each of the Company&#8217;s
cash-generating units that would be expected to benefit from the synergies of the combination. A cash-generating unit to which goodwill
has been allocated is tested for impairment annually, or more frequently when there is indication that the unit may be impaired. If the
recoverable amount of the cash-generating unit is less than its carrying amount, the impairment loss is allocated first to reduce the
carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro rata based on the carrying amount of
each asset in the unit. An impairment loss recognized for goodwill is not reversed in subsequent periods. On disposal of the relevant
cash-generating unit, the attributable amount of goodwill is included in the determination of the profit or loss on disposal.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>k.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Impairment of tangible
and intangible assets other than goodwill &#8211; </i></b>At the end of each reporting period or more frequently when impairment potential
identified, the Company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication
that those assets have suffered an impairment loss. If any of such indication exists, the recoverable amount of the asset is estimated
in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual
asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Where a reasonable and consistent
basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they are
allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified. Intangible
assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment at least annually, and whenever
there is an indication that the asset may be impaired. Recoverable amount is the higher of fair value less costs to sell and value in
use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that
reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash
flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than it&#180;s
carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An impairment loss is recognized immediately
in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation
decrease. Where an impairment loss subsequently reverses, the carrying amount of the asset (or a cash-generating unit) is increased to
the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would
have been determined had no impairment loss been recognized for the asset (or cash-generating unit) in prior years. For purposes of allocation
of goodwill when there is business combination will be distributed among each of the cash generating units of the acquiring entity, expected
synergy benefits. A reversal of an impairment loss is recognized immediately in profit or loss and allocated to the assets of that unit,
the carrying amount of an asset other than goodwill attributable to a reversal of an impairment loss of value shall not exceed the carrying
amount that would have been obtained if had not recognized an impairment loss in value for the asset in prior periods. Unless the related
asset is recognized at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The reversal of the impairment loss is
recorded on profit and loss, unless the corresponding asset recognizes a restated amount, in which case the reversal of the impairment
loss is treated as a restatement increase.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>l.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Provisions</i></b>
&#8211; Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of a past event, it is
probable that the Company will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.
</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The amount recognized as a
provision is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into
account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to
settle the present obligation, it&#180;s carrying amount is the present value of those cash flows.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>



<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>m.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Employee benefits </i></b><i>&#8211;</i>
The costs of direct benefits and defined benefit and defined contribution retirement plans are recognized as an expense when employees
have rendered service entitling them to the right to receive those benefits.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The retirement benefit liability is
determined based on the present value of the defined benefit obligation at the date of the statement of financial position. Any compensation
included in the determination of the liability premiums corresponds to seniority premiums for retirement. Actuarial gains and losses are
recognized on profit or loss for the year. The retirement benefit liability and the related net cost of the period are determined under
the projected unit credit method based on projected salaries and certain assumptions determined by independent actuaries.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Liabilities for employee benefits recognized
in the consolidated statement of financial position represent the present value of the defined benefit obligation.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Republic operates various employee benefit
plans. The contributions to these benefit plans are either contractually determined by the terms of a collective bargaining agreement
with the United Steelworkers or they are under the terms of a defined contribution plan. Accordingly, the company pays fixed contributions
to separate entities and they are expensed in the period in which the employees rendered the services entitling them to the benefits.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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average shares outstanding during each year presented.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>o.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Income taxes</i></b><i>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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&#8211; The Company incurs Income Tax (ISR) (See note 15) which is recorded in the result in the year in which it is determined. Determined
ISR is based on fiscal earnings. Fiscal earning differs from the gain reported in the Consolidated Comprehensive Income Statement, due
to taxable income or deductible expenses in other years and items which are never taxable or deductible. The tax liability for the Company
is computed using statutory rates promulgated or substantially approved at the end of the period on report. </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Deferred tax</i></b>
&#8211;Deferred tax is recognized on differences between the carrying amounts of assets and liabilities in the financial statements and
the corresponding tax basis using the liability method. Deferred tax liabilities are generally recognized for all taxable temporary differences,
and deferred tax assets are generally recognized for all deductible temporary differences to the extent that it is probable that taxable
profits will be available against which those deductible temporary differences can be utilized. Such assets and liabilities are not recognized
if the temporary difference arises from goodwill or from the initial recognition (other than in a business combination) of other assets
and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">The carrying amount of deferred tax assets
is reviewed at each balance sheet date and reduced by a valuation allowance to the extent that it is no longer probable that sufficient
taxable earnings will be available to allow all or part of the asset to be recovered.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">Deferred tax assets and liabilities are
computed using the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based on
tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date. The effects of changes in the statutory
rates are accounted for in the period that includes the enactment date. The measurement of deferred tax liabilities and assets reflects
the tax consequences that would follow from the manner in which the Company expects, at the reporting date, to recover or settle the carrying
amount of its assets and liabilities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">&#160;</p>









<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">Deferred tax assets and liabilities are
offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to
income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities on a net basis.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">The Company follows the practice of recognizing
the benefit from the amortization of acquired or generated tax losses in current earnings that are amortized.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Current and deferred
tax for the period</i></b> &#8211; Current and deferred tax are recognized as an expense or income in periodic profit or loss, except
when they relate to items that are recognized in other comprehensive income (loss) or directly in equity, in which case, the current and
deferred tax are also recognized in other comprehensive income (loss) or directly in equity, respectively.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Interests on recoverable
tax balances</i></b> &#8211; Interest on recoverable tax balances are presented in the consolidated statements of comprehensive income
as interest income.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>p.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Foreign currencies
&#8211; </i></b>In preparing the financial statements of each individual group entity, transactions in currencies other than the entity&#8217;s
functional currency (foreign currencies) are recognized at the rates of exchange prevailing at the dates of the transactions. At the end
of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date. In the
case of non-monetary items, which arise from the payment or collection of anticipated considerations, are recognized at the exchange rate
in force of the date of the transaction. </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Exchange differences are recognized in
profit or loss in the period in which they arise except for:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Exchange differences on foreign
currency borrowings relating to assets under construction for future productive use,&#9; which are included in the cost of those assets
and are recorded as an adjustment to interest costs on those foreign currency borrowings;</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Exchange differences on transactions
entered into in order to hedge certain foreign currency risks; and</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Exchange differences on monetary
items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming
part of the net investment in the foreign operation), which are recognized initially in other comprehensive income and reclassified from
equity to profit or loss on sale of all or part of the net investment.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>q.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Financial instruments
&#8211; </i></b>Financial assets and financial liabilities are recognized when a group entity becomes a part to the contractual provisions
of the instrument.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Financial assets and financial liabilities
are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets
and financial liabilities are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate,
on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair
value through profit or loss are recognized immediately in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>r.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Financial assets &#8211;
</i></b>Financial assets are classified into the following specified categories: &#8220;financial assets at fair value through profit
or loss&#8221;, &#8220;held-to-maturity investments&#8221;, &#8220;available-for-sale financial assets&#8221; and &#8220;loans and receivables&#8221;.
The classification depends on the nature and purpose of the financial assets and is determined at the time of initial recognition. All
regular way purchases or sales of financial assets are recognized and derecognized on a trade date basis. </font></td></tr></table>




<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Regular way purchases or sales are purchases
or sales of financial assets that require delivery of assets within the time frame established by regulation or convention in the marketplace.</p>





<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The effective interest method is a method
of calculating the amortized cost of a debt instrument and of allocating interest income over the relevant period. The effective interest
rate is the rate that exactly discounts estimated future cash receipts (including all fees and points paid or received that form an integral
part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the debt instrument,
or, (where appropriate), a shorter period, to the net carrying amount on initial recognition.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company does not have financial assets
classified as &#8220;available-for-sale financial assets&#8221;.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Loans and receivables are non-derivative
financial assets with fixed or determinable payments that are not quoted in an active market. Loans and accounts receivable are measured
at amortized cost using the effective interest method, less any impairment.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Financial assets are assessed for indicators
of impairment at the end of each reporting period. Financial assets are considered to be impaired when there is objective evidence that,
&#9;as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows
of the investment have been affected.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Objective evidence of impairment could
include:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Significant financial difficulty
of the issuer or counterparty; </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Breach of contract, such
as a default or delinquency in interest or principal payments; </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">It becoming probable that
the borrower will enter bankruptcy or financial re-organization; or</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The disappearance of an active
market for that financial asset because of financial difficulties.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">For certain categories of financial assets, such as trade receivables, assets
that are assessed not to be impaired individually are, in addition, assessed for impairment on a collective basis. Objective evidence
of impairment for a portfolio of receivables could include the Company&#8217;s past experience of collecting payments, as well as observable
changes in national or local economic conditions that correlate with default on receivables.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">For financial assets carried at amortized
cost, the amount of the impairment loss recognized is the difference between the asset&#8217;s carrying amount and the present value of
estimated future cash flows, discounted at the financial asset&#8217;s original effective interest rate.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">The carrying amount of the financial asset
is reduced by the impairment loss directly for all financial assets with the exception of trade receivables, where the carrying amount
is reduced through the use of an allowance account. When a trade receivable is considered uncollectible, it is written off against the
allowance account. Subsequent recoveries of amounts previously written off are credited against the allowance account. Changes in the
carrying amount of the allowance account are recognized in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">Except for equity instruments available for
sale, if, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively to an event
occurring after the impairment was recognized, the previously recognized impairment loss is reversed through profit or loss to the extent
that the carrying amount of the investment at the date the impairment is reversed does not exceed what the amortized cost would have been
had the impairment not been recognized.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">The Company recognizes a financial asset only
when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the
risks and rewards of ownership of the asset to another entity. If the Company neither transfers nor retains substantially all the risks
and rewards of ownership and continues to control the transferred asset, the Company recognizes its retained interest in the asset and
an associated liability for amounts it may have to pay. If the Company retains substantially all the risks and rewards of ownership of
a transferred financial asset, the Company continues to recognize the financial asset and also recognizes a collateralized borrowing for
the proceeds received.</p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>







<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">On recognition totally a financial asset,
the difference between the carrying amount of an asset and the sum of the consideration received and receivable and the cumulative gain
or loss that had been recognized in other comprehensive income and accumulated in equity is recognized in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">When
the financial asset is partially derecognized (when the Company retains the option to repurchase part of a transferred asset, or retains
residual interest that does not result in the retention of substantial risks and rewards of ownership and the Company retains control),
the Company will distribute the initial value of the financial asset between the part that continues to be recognized and the part that
is no longer recognized based on the fair values </font><font style="font-family: Arial, Helvetica, Sans-Serif">&#8203;&#8203;</font><font style="font-family: Trebuchet MS, Times, Serif">of
various parts as of the transfer date. The difference between the book value assigned to the part that is no longer recognized and the
sum of the consideration received by such part; and any accumulated profit or loss assigned to it that has been recognized in other comprehensive
income will be recognized in the consolidated income statement.</font></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.75pt"></td><td style="width: 18pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>s.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Financial liabilities
&#8211; </i></b>Debt and equity instruments issued by a group entity are classified as either financial liabilities or as equity in accordance
with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Financial liabilities
are classified as either financial liabilities &#8220;at fair value through profit or loss&#8221; or &#8220;other financial liabilities&#8221;.
</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Financial liability at fair value with
changes through profit or loss is a financial liability classified as held for trading or it is designated as at fair value with changes
through profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">A financial liability is classified as
held for trading if:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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for the purpose of repurchasing it in the near term; </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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profit-taking; or </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">A financial liability other than a financial
liability held for trading may be designated as at fair value through profit or loss upon initial recognition if:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 78pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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management that the Company has documented and provided internal information over that group, based on its fair value; or</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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part of a group of financial assets or financial liabilities or both, which is managed and its performance is evaluated on a fair value
basis, in accordance with the Company&#8217;s documented risk management or investment strategy, and information about the grouping is
provided internally on that basis; or</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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containing one or more embedded derivatives, and IAS 39, <i>Financial Instruments: Recognition and Measurement,</i> permits the entire
combined contract (asset or liability) to be designated as at fair value through profit or loss.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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fair value through profit or loss are recorded at fair value, with any gains or losses arising on remeasurement recognized in profit or
loss. The net gain or loss recognized in profit or loss incorporates any interest paid on the financial liability and is included in the
&#8216;other gains and losses&#8217; line item in the consolidated statement of comprehensive income.</font></td></tr></table>

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including borrowings are subsequently measured at amortized cost using the effective interest method. The effective interest method is
a method of calculating the amortized cost of a financial liability and of allocating interest expense over the relevant period. The effective
interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial liability,
or (where appropriate a shorter period), to the net carrying amount on initial recognition.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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financial liabilities when, and only when, the Company&#8217;s obligations are discharged, cancelled or expire. The difference between
the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit or loss at
that time. </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>t.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Derivative financial
instruments &#8211; </i></b>The Company sometimes uses derivative financial instruments for hedging risks associated with natural gas
prices; this commodity is used for the production of goods, for which it conducted studies on historical consumption, future requirement
and commitments acquired, thus diminishing its exposure to risks other than its normal operating risks.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">These derivatives are initially recognized
at fair value at the date the derivative contracts are entered into and subsequently are remeasured to the fair value at the end of reporting
period. The resulting gain or loss is recognized in profit or loss immediately unless the derivative is designated and effective as a
hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">To mitigate the risks associated with
changes in natural gas prices occurring naturally as a result of the supply and demand on international markets, the Company uses natural
gas cash-flow exchange contracts or natural gas swaps to offset fluctuations in the price of natural gas, whereby the Company receives
a floating price and pays a fixed price. Fluctuations in natural gas prices from volumes consumed are recognized as part of the Company&#8217;s
operating cost.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">At the inception of the hedge relationship,
the Company documents the relationship between the hedging instrument and the hedged item, along with its risk management objectives and
its strategy for undertaking various hedge transactions. Furthermore, at the inception of the hedge and on an ongoing basis, the Company
documents whether the hedging instrument is highly effective in offsetting exposure to changes in fair values or cash flows of the hedged
item attributable to the hedged risk.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The effective portion of changes in
the fair value of derivatives that are designated and qualify as cash flow hedges is recognized in other comprehensive income and accumulated
under the heading of <i>fair value of derivative financial instruments, </i>net of the corresponding income taxes. The gain or loss relating
to the ineffective portion of hedge instrument is recognized immediately in profit or loss, and is included in the cost of sales line
item.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company periodically evaluates the
changes in cash flows of the derivative instrument to analyze if the swaps are highly effective for mitigating the exposure to natural
gas price fluctuations. A hedge instrument is considered to be highly effective when changes in its fair value or cash flows of the primary
position are compensated on a regular or cumulatively basis, by changes in fair value or cash flows of the hedging instrument in a range
between 80% and 125%.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Amounts previously recognized in other
comprehensive income are reclassified to profit or loss in the periods when the hedged item is recognized in profit or loss, in the same
line of the consolidated statement of comprehensive income as the recognized hedged item. However, when the hedged forecasted transaction
results in the recognition of a non-financial asset or a non-financial liability, the gains and losses previously accumulated in equity
are transferred from equity and included in the initial measurement of the cost of the non-financial asset or non-financial liability.</p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>



<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Hedge accounting is discontinued when
the Company revokes the hedging relationship, when the hedging instrument expires or is sold, terminated, or exerted, or when it no longer
qualifies for hedge accounting. Any gain or loss accumulated from the hedge instrument that had been recognized in other comprehensive
income and accumulated in equity at that time remains in equity until the forecast transaction is ultimately recognized in profit or loss.
When a forecast transaction is no longer expected to occur, the gain or loss accumulated in equity is recognized immediately in profit
or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>u.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Revenue from contracts
with customers</i></b><i> &#8211;</i> The income derived from contracts with customers is recognized at the moment in which the control
of the goods or services is transferred to the client for an amount that reflects the consideration to which the company expect to have
rights, in exchange for those goods and services.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company&#8217;s revenues are mainly
recognized at a point of time from sales to direct customers.The Company does not have any obligations to be fulfilled in the contracts,
which are obligations to be fulfilled separately and in which a portion of the transaction price should be allocated, other than the delivery
of products confirming to the specifications of a customer purchase order. When determining the transaction price for the sale of products,
the Company would consider the possible effects of the variable consideration, the existence of important financing components, the consideration
other than cash and the consideration payable to the client.</p>



<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Contract assets</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An asset of the contract is the right
to obtain a consideration in exchange for the goods or services transferred to the client when that right is conditioned by something
other than the passage of time. If the Company fulfills an obligation by transferring goods or services to a customer before the customer
pays the consideration or before collection is due, an asset derived from the contract is recognized for the conditional consideration
that the Company is entitled to collect.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Accounts receivable</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An account receivable represents the
company&#8217;s right to collect a consideration that is unconditional, that is, only the passage of time is required so that the payment of
the consideration is payable.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Contract liabilities</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">A contract liability is the obligation
of an entity to transfer goods or services to a customer from whom the entity has already received a consideration (advance from customers)
or that consideration is already payable. If a customer pays a consideration, or the Company has an unconditional right to receive an
amount as consideration before the Company transfers a good or service to the customer, the Company recognizes a contract liability when
the payment is made or is due.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>





<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>v.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Financial information
by operating segment - </i></b>An operating segment is an identifiable component of the Company that performs business activities, from
which it may earn revenues and incur expenses, including those income and expenses related to transactions with other components of the
entity and upon which the company has separate financial information that is evaluated regularly by the Board of Directors, in making
decisions to allocate resources and assess segment performance.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>w.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Environmental liabilities
- </i></b>The Company and other steel companies are subject to stringent environmental laws and regulations. It is the policy of the Company
to endeavor to comply with applicable environmental laws and regulations. The Company established a liability for an amount which the
Company believes is appropriate, based on information currently available, to cover costs of environmental remediation it deems probable
and estimable. The liability represents an estimate of the environmental remediation costs associated with the required future steps of
remediation, based upon management&#8217;s evaluation of probable outcomes. These estimates are based on currently available facts, existing
technology and presently enacted laws and regulations. The precise timing of remediation activities cannot be reliably determined at this
time due to the absence of any deadlines for remediation under the applicable environmental laws and regulations pursuant to which such
remediation costs will be expended. Accordingly, the Company has not discounted its environmental liabilities. Currently no claims for
recovery are netted against the recorded liabilities.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>x.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Cost of sales and expenses
by function - </i></b>The Company classifies its costs and expenses by function in the Consolidated Statements of Comprehensive Income,
according to accepted practices for the industry in which it operates.</font></td></tr></table><span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the basis used for the preparation of the financial statements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558288361432">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Critical accounting judgments and key sources of estimates<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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<td class="text">&#160;<span></span>
</td>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfCriticalAccountingJudgmentsAndKeySourcesOfEstimationExplanatory', window );">Critical accounting judgments and key sources of estimates</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 14.2pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>5.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>Critical accounting judgments
and key sources of estimates</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">In the application of the Company&#8217;s
accounting policies, which are described in Note 4, management is required to make judgments, estimates and assumptions regarding the
carrying amounts of assets and liabilities. The estimates and associated assumptions are based on historical experience, the future and
other factors that are considered to be relevant. Actual results may differ from these estimates.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The estimates and underlying assumptions
are reviewed on an ongoing basis and the resulting changes are recorded on the period in which the estimate has been modified, if such
change affects only that period or in future periods.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&#160;</p>

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accounting judgments</i> <font style="font-weight: normal">&#8211; The following are the critical judgments in the application of accounting
policies, apart from those involving estimations, that the management have made in the process of applying the Company&#8217;s accounting
policies and that have the most significant effect on the amounts recognized in the financial statements:</font></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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currency</i></b><i> &#8211;</i> The Company&#8217;s management has evaluated all the indicators that in its opinion are relevant and has
concluded that the Company&#8217;s functional currency is the Mexican Peso. Likewise, the Company has concluded that the functional currency
of the companies located abroad are those mentioned in Note 4-a.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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information for estimates <font style="font-weight: normal">&#8211;</font></i><font style="font-weight: normal"> The following are the
key assumptions, and other key sources of estimation at the consolidated balance sheet date, that have a significant risk of causing a
material adjustment to the carrying amounts of assets and liabilities within the following financial year.</font></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Allowance for doubtful
accounts</i></b> &#8211; Management applies judgment at each balance sheet date creating an allowance for doubtful accounts, in order
to show the possible financial loss caused by the inability of customers to make the corresponding payments. The Company calculates its
allowance based on the accounts receivable aging and other considerations for specific accounts. </font></td></tr></table>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>





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<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Net realizable value
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is considered as impaired when its carrying value is higher than its net realization value. </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Impairment of long-lived
assets in use</i></b> &#8211; Management applies professional judgment at each balance sheet date to determine whether the long-lived
assets in use are impaired. Long-lived assets in use are impaired when the carrying value is greater than the recoverable amount and there
is objective evidence of impairment. The recoverable amount is the present value of the discounted future cash flows that will generate
during the remaining useful life, or liquidation value (fair value).</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Estimating useful lives
and residual values of property, plant and equipment</i></b> &#8211; As described in Note 4 f, the Company reviews the estimated useful
life and residual values of property, plant and equipment at the end of each annual reporting period.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Impairment of goodwill
&#8211;</i></b> Determining whether goodwill is impaired requires an estimation of the value in use of the cash-generating units to which
goodwill has been allocated. The value in use calculation requires management to estimate the future cash flows expected to arise from
the cash-generating unit and a suitable discount rate in order to calculate present value.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Employee Benefits </i></b>-
The valuation of employee benefits is carried out by independent actuaries based on actuarial studies. Among others, the following assumptions,
which can have an effect are used:(i) discount rates, (ii) the expected growth rates of wages and (iii) turnover rates and mortality recognized
tables. </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 78pt; text-align: justify">A change in the economic, employment and
fiscal conditions could modify the estimates.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Contingencies &#8211;</i></b>
The Company is subject to transactions or contingent events for which it uses professional judgment in the development of estimates of
probability of occurrence. Factors that are considered in these estimates are the current legal situation at the date of the estimate
and, the opinion of the legal advisers.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Deferred income tax
assets &#8211; </i></b>The Company reviews the carrying amounts at the end of each reporting period and reduces deferred income tax assets
to the extent that it is not probable that sufficient taxable profit will be available to allow all or part of the deferred income tax
assets to be utilized. However, there is no assurance that the Company will generate sufficient taxable profit to allow all or part of
its deferred income tax assets to be realized.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 53.4pt"></td><td style="width: 24.6pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Valuation of financial
instruments &#8211;</i></b>The Company has certain types of derivative financial instruments (gas swaps), and the valuation techniques
that includes to determine the fair value are based in data obtained in observable markets. </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 74.7pt; text-align: justify">The Company&#8217;s management believes
that the chosen valuation techniques and assumptions used are appropriate in determining the fair value of derivative financial instruments.
At December 31, 2020 and 2019 the Company has no derivative financial instruments.</p><span></span>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cash and cash equivalents and other investments<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<td style="width: 14.2pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>6.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>Cash and cash equivalents
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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    <td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
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    <td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
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    <td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">7,727,698</font></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]</p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558288363256">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Trade receivables - Net<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', window );"><strong>Trade and other receivables [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory', window );">Trade receivables - Net</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"></p>





<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 14.2pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>7.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>Trade receivables &#8211;
Net</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The average collection period on sales
of goods is between 30 and 60 days. No interest is charged on the outstanding accounts receivables from clients. The Company has recognized
an allowance for doubtful accounts to show the possible financial loss caused by the inability of customers to make the corresponding
payments. Allowances for doubtful accounts are calculated based on several factors including price adjustments, likelihood of recovery,
aging and historical experience.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Credit limits and credit scores of customer
are reviewed twice a year. On December 31, 2020 and 2019 there were no customers who represent more than 5% of the total balance of trade
receivables. The Company does not hold any collateral or other credit enhancements over these balances nor does it have a legal right
of offset against any amounts owed by the Company to the counterparty.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Trade receivables disclosed below include
amounts that are past due at the end of the reporting period for which the Company has not recognized an allowance for doubtful debts
because there has not been a significant change in credit quality and the amounts are still considered recoverable. The Company does not
hold any collateral. In general terms, the accounts receivable does not show impairment.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Age of net receivables that are past
due were as follows:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

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    <td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
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    <td style="border-bottom: Black 2.25pt double; padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;432,354</font></td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">During the years ended December 31,
2020 and 2019, the movement in the allowance for doubtful accounts was as follows:</p>

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    <td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="border-top: Black 1pt solid; width: 14%; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="width: 3%; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="width: 14%; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td></tr>
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    <td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(415)</font></td>
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    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;(1,333)</font></td>
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    <td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">In determining the non-recoverable portion
of accounts receivable, the Company considers any change in the credit quality of the trade receivable from the date credit was initially
granted up to the end of the reporting period. The concentration of credit risk is minimum, due to the fact that the customer base is
large and unrelated.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; color: red; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Republic made an agreement with a third
party (&#8220;buyer&#8221;) to carry out a factoring of accounts receivable to customers. It was cancelled with effect from October 31,
2019. In this agreement, the maximum established amount of advances related to the allocation of accounts is USD $ 30 million. The remaining
amount between the received and the value of the invoices is kept in reserve by the &#8220;buyer&#8221;. The payments of the funds retained
in reserve minus a discount will be made by the buyer within 4 days after receiving the collection payments related to each assigned account.
Said discount will be made on the total of the invoice and is in a range of 1% if the payment is made within 15 days (from the advance
date) or up to 3.75% if paid within 90 days and 1% for every additional fifteen days until the account is settled. This discount is recognized
as an interest expense in the consolidated statement of comprehensive income.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>





<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The purchaser has no recourse against
the Company if payments are not received due to insolvency of an account debtor within 120 days of the invoice date. However, while the
facility calls for the sale, assignment, transfer and conveyance of all rights, title and interests in the selected accounts receivable,
the purchaser may put and charge-back any receivable not paid to the purchaser within 90 days of purchase for any reason besides insolvency
of the account debtor.&#160;As collateral for the repayment of advances for receivables sold, the purchaser has a priority security interest
in all accounts receivable of the Company (as defined by the Uniform Commercial Code of the United States of America).</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">In 2020, no factoring sale transaction
was carried out, (USD $&#160;11.2 million in 2019). The discount fees incurred by factoring sale transactions were approximately USD $
0.0 million in 2020 and USD $ 0.3 million in 2019. These fees were included in expenses for interest in the Consolidated comprehensive
income statement.</p><span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of trade and other receivables. [Refer: Trade and other receivables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558280623640">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Recoverable taxes<br></strong></div></th>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for recoverable taxes.</p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558280623512">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Inventories<br></strong></div></th>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&#160;</p>





<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The Company has $&#160;952,690 and
$&#160;747,300 of coke inventory on hand as of December 31, 2020 and 2019 respectively (See note 4-e), which the Company would use as
an input to its blast furnace in the Lorain facility which is currently idled. Management of the Company continually evaluates both the
idled facility and the coke inventory for impairment. Management periodically evaluates the potential degradation of the coke inventory
and has determined that it continues to be suitable as a blast furnace input or, alternatively, for sale to other blast furnace facilities.
As of February 2021, management considers that there will be recovery in the industries in which the Company operates; this would result
in the blast furnace being restarted in the future. However, the Company has recorded an impairment to the blast furnace resulting in
a book value of zero. The Company has continued incurring certain costs to maintain the assets in Lorain, including the blast furnace
and the coke; such costs are expensed as incurred. In order to restart the blast furnace the Company will incur expenses for the restoration
of the equipment, and there is still uncertainty on the date on which the blast furnace will restart operation, if ever The Company cannot
offer any guarantee of the eventual restarting of the blast furnace or when conditions will become economically feasible to do so.</p><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for inventories.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2020-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2020-en-r&amp;doctype=Standard&amp;dita_xref=IAS02_g36-39_TI<br> -URIDate 2020-01-01<br></p></div>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, plant and equipment<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&#160;</td>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&#160;</td>
    <td>&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&#160;</td>
    <td>&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="width: 12%">&#160;</td>
    <td style="width: 2%">&#160;</td>
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    <td style="width: 12%">&#160;</td>
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    <td style="width: 2%">&#160;</td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&#160;</p>










<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The depreciation expense for the years
ended December 31, 2020, and 2019 amounted to $&#160;1,441,021 and $&#160;1,098,749, respectively.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The net book value of property, plant
and equipment is as follows (in millions of Mexican pesos):</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&#160;</td>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right">&#160;</td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

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million in an electric arc furnace and auxiliar facilities for its steel facility in Lorain, Ohio, USA, with the intention to satisfy
growing customer demand of SBQ. The locality of this steel mill was selected due to its strategic location close to customers and the
availability of skilled labor. Furnace construction started at midyear of 2012 and the operations started production in July 2014. The
furnace steel amount includes of USD $ 45.4 million of labor and capitalized indirect expenses.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">This facility was idled in June of 2015 and management
has no near-term plans to restart the facility. The expectation is that it will be restarted when market conditions improve substantially,
particularly in the oil and gas drilling industry. The Company has property, machinery, and equipment with a net book value of approximately
USD$&#160;40.3 and USD$ 41.5 million as of December 31, 2020 and 2019, pertaining to the Lorain, Ohio facility after recording an impairment
charge when the facility was idled.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">As a consequence of this event, management determined
a triggering event took place to where the long-lived assets at the Lorain facility may not be fully recoverable. Management performed
an analysis of the fair value of the Lorain facility with the assistance of an independent valuation firm and determined the net book
value exceeded the fair value by approximately U.S.$130.7 million (Ps. 2,701 million) and as such recognized an asset impairment of this
amount during the year ended December 31, 2015. The fair value determination at the Lorain facility was based on an independent valuation
of the Lorain melt shop assets using the comparable match method of the market approach. The income approach was not considered an appropriate
fair value measurement due to the absence of reliable forecast data as the facility was idled indefinitely in early 2016.</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">Since March 31 2016 all Lorain facilities were closed temporarily. At May
14, 2021 Management has no near-term plans to restart the facility.The expectation is that it will be restarted when market conditions
improve substantially, particularly in the oil and gas industry. We have property, plant and equipment with a net book value of approximately
U.S.$40.3 (Ps. 803 million) as of December 31, 2020 and U.S.$41.5 million (Ps. 783 million) as of December 31, 2019, pertaining to the
Lorain, Ohio, facility after recording the impairment charge of U.S.$130.7 million (Ps. 2,701 million) in 2015 (the impairment charge
did not impact the cash flows, as it was not a cash expenditure). Management further assessed if there were any impairments at the Company&#8217;s
other asset groups in accordance with IFRS and determined that as of December 31, 2020, no other asset groups were impaired based on current
projections. No further impairment was considered necessary or appropriate.</p><span></span>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558280613320">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible and other long-term assets<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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<td class="text">&#160;<span></span>
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<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"></p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The balances as of December 31, 2020
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

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    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
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  <tr>
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    <td style="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
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    <td style="vertical-align: bottom; padding-top: 6pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
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  <tr>
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    <td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; padding-top: 6pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 2pt">&#160;</td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 2pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
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    <td style="width: 1%">&#160;</td>
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    <td style="width: 1%">&#160;</td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>



<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Symbol">*</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif">Intangible assets with undefined
useful life.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(1)</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif">Intangible assets from the
Republic acquisition.</font></td></tr></table>

<p style="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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<p style="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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<p style="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The amortization of these assets recorded
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The other assets are not subject to
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&#160;</p>



<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The reconciliation between the opening
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558278337656">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Short-term debt<br></strong></div></th>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558289941336">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounts payable trade and other accrued liabilities<br></strong></div></th>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of trade and other payables. [Refer: Trade and other payables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558289872136">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee benefits<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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<td style="width: 14.2pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>14.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>Employee benefits</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"><b><i>Mexican entities</i></b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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&#8211;</i> In accordance with Mexican Labor Law, the Company provides seniority premium benefits to its employees under certain circumstances.
Such benefits consist of a one-time payment equivalent to 12 days wages for each year of service (at the employee&#8217;s most recent
salary, but not to exceed twice the legal minimum wage), payable to all employees with 15 or more years of service, as well as to certain
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Components of net
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The amounts included in the Consolidated
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the present value of defined benefit obligations.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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benefit obligation and the balance of the liability consist of the following:</p>

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<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">c.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Severance benefits
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to its employees terminated under certain circumstances. Such benefits consist of a one-time payment of three months&#8217; wages plus
20 days&#8217; wages for each year of service, payable upon involuntary termination without just cause. Severance benefits payments are
recorded directly in the consolidated statement of comprehensive income (loss) at the time they are paid, unless they are related to restructuring
expenses, which are recorded when there is a present obligation from past events.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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(EPS) </i></b><i>&#8211;</i> The Mexican Constitution and the Labor Law grant employees the right to receive a 10% share of the employers&#8217;
profits. Employees Profit Sharing is computed in similar terms to the taxable profit for income tax, excluding mainly the employee&#8217;s
profit sharing paid this year and the amortization of tax losses and decreasing the non-deductible part of the social security for purposes
of income tax. For the years 2020 and 2019, EPS amounted to $&#160;0 and $&#160;0, respectively. EPS is recorded in the results of operations
for the year in which it is incurred.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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contribution plans </i></b><i>&#8211;</i> Under Mexican legislation, the Company must make payments equivalent to 2% of its workers&#8217;
daily integrated salary (ceiling) to a defined contribution plan that is part of the retirement savings system. The expense in 2020, 2019
and 2018 was $12,098, $12,338 and $13,687, respectively.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify"><b>Foreign entities (Republic)</b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Republic is the only subsidiary of the
Company which offers other benefits and pension plans to their employees. Such benefit plans to employees are described below:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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Agreements</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 58.5pt; text-align: justify">As of December 31, 2020 and 2019 70%
and 79%, respectively of Republic employees are covered by a collective bargaining agreement (labor agreement) with the United Steelworkers
(&#8220;USW&#8221;). The agreement initially expired on August 15, 2016, was extended for three years through August 15, 2019, and further
extended through August 15, 2022. The extended agreement renews all the provisions, understandings and agreements set forth in the January
1, 2012 Basic Labor Agreement. The base rates of pay determined under the extended agreement will remain unchanged from those ruling under
the expired agreement as of August 16, 2016. The extended agreement provides that Company&#8217;s quarterly contributions to fund the Republic
Retirement VEBA Benefit Trust (the &#8220;Benefit Trust&#8221;) be reduced from $2.6 million to $0.25 million beginning in August 15, 2016
through June 30, 2019. Effective July 1, 2019, the Company&#8217;s contribution to the Benefit Trust changed to $4.00 per hour for each hour
worked by USW represented employees. Effective August 16, 2019, until June 30, 2022, the Company obligation to finance the Profit Trust
changed again and is limited to the creation of a profit-sharing pool consisting of 3% of the quarterly profits from $ 0 to 50 million
and 4% of the profits of the Company over % 50 million. Effective July 1, 2022, the Company&#8217;s contribution to the Beneficiary Trust
changes back to a limit of $ 4.00 per hour worked by USW represented employees.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-indent: 39.75pt"><b>Defined Contribution Plans</b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"><b>Plan for employees- </b>Republic participates
in the Steelworkers Pension Trust (SPT), a defined benefit multi-employer pension plan. The Company obligations to the plan are based
upon fixed contribution requirements. Republic contributes a fixed amount of USD$1.68 per hour for each covered employee&#8217;s contributory
hours, as defined under the plan.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Participation in a multi-employer pension
plan agreed under terms of a collective bargaining agreement differs from a traditional qualified single employer defined benefit pension
plan. The SPT shares risks associated with the plan in the following respects:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<td style="width: 56.7pt"></td><td style="width: 21.3pt">I.</td><td style="text-align: justify; padding-right: 13.9pt">Contributions to the SPT by Republic may be used to provide benefits to employees
of other participating employers;</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">II.</td><td style="text-align: justify; padding-right: 13.9pt">If a participating employer stops contributing to the SPT, the unfunded obligations
of the plan may be borne by the remaining participating employers; and</td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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to stop participating in the SPT, </font>Republic <font style="color: windowtext">may be obliged to pay an amount based on the underfunded
status of the plan, referred to as a withdrawal liability.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company is required to make quarterly
contributions to the defined contribution plan for post-retirement health benefits VEBA as determined by the terms of the USW collective
bargaining agreement. The Benefit Trust is a health and welfare plan for USW retiree benefits, and is not a &#8220;qualified&#8221; plan
under the regulations of the Employee Retirement Income Security Act of 1974. For the years ended December 31, 2020 and 2019, the Company
recorded expenses of USD$ 0 and USD $ 1.1 million, respectively, related to this benefits plan.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">For the years ended December 31, 2020,
2019 and 2018, Republic recorded combined expenses of USD$&#160;3.1 million, USD$&#160;3.6 and USD$&#160;3.0 million, respectively, related
to the funding obligations of the retirement healthcare and pension benefits.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">c.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>401(k) Plans</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company has a 401(k) defined contribution
retirement plan that covers almost all the salaried and nonunion hourly employees. This plan is designed to provide retirement benefits
through Company contributions and voluntary deferrals of employees&#8217; compensation. The Company funds contributions to this plan each pay
period, based on the participant&#8217;s age and years of service as of January first of each year. The amount of the Company contribution is
equal to the monthly base salary multiplied by the appropriate percentage based on age and years of service. The contribution becomes
100% vested upon completion of three years of vesting service. In addition, employees are permitted to make contributions to this 401(k)-retirement
plan through payroll deferrals. In this case, the Company provides a 25.0% matching contribution for the first 5.0% of payroll that an
employee elects to contribute. Employees are 100% vested in both their and Republic matching 401(k) contributions. For the years ended
December 31, 2020, 2019 and 2018 the Company recorded expense of USD$&#160;1.1 million, USD$&#160;1.1 million and USD$ 1.0 million, respectively,
related to this defined contribution retirement plan.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Employees who are covered by the USW
labor agreement are eligible to participate in the 401(k) defined contribution retirement plan through voluntary deferrals of employees&#8217;
compensation. There are no Company contributions or employer matching contributions relating to these employees.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">d.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>Profit Sharing and Incentive
Compensation Plans</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The labor agreement includes a profit
sharing plan to which the Company is required to contribute The extended agreement modified the plan to the following quarterly pretax
income, as defined in the labor agreement (&#8220;EBT&#8221;): 3% of EBT between $0 and $25 million per quarter; 4% of EBT between $25 and
$75 million per quarter; and 5% of EBT over $75 million per quarter. For the year ended December 2020 and 2019, the company does not make
outlays, because the current year thresholds had not been achieved, USD $ 1.0 million of expense was recorded for the year ended December
31, 2018.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Republic has a profit-sharing plan for
all salaried employees and nonunion workers. The profit-sharing plan was based on achieving certain profitability, inventory and shipments
targets. In the year ended December 31, 2020, 2019 and 2018 the Company paid USD 0.0 million, USD $ 0.0 and USD $0.8 million respectively,
under this plan.</p><span></span>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558289862088">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income taxes<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract', window );"><strong>Major components of tax expense (income) [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIncomeTaxExplanatory', window );">Income taxes</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 14.2pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>15.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>Income taxes</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The Company is subject to Income Tax
(ISR).</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 36.85pt; text-align: justify">The analysis of the income tax charged
to the results of 2020, 2019 and 2018 is as follows:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 36.85pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 36.85pt">
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    <td style="width: 3%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 13%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 3%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; width: 13%; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
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    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">&#160;&#160;370,860</font></td>
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    <td style="padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(94,604)</font></td>
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    <td style="padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
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    <td style="padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">408,141</font></td></tr>
  <tr style="vertical-align: bottom">
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    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">&#160;&#160;&#160;341,531</font></td>
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    <td style="padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;(215,473)</font></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(167,528)</font></td></tr>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The amount of income tax of Mexican
companies includes $554,435 and $2,323,662 in 2020 and 2019 respectively, which correspond to taxes and expenses of previous years, that
were covered by several corporations of the Group; these taxes were determined by tax authorities, corresponding to fiscal years 2013
to 2017, which are indicated in Note 23 (j); The Companies that covered the taxes subscribed Reparatory Agreements with the Service of
Tax Administration (SAT), in relation with the audits for fiscal years 2013 to 2017, with the objective of reaching a fair agreement and
in that way solve the disputes that were in the Courts indicated in Note 23 (j). With the $554,435 amount were solved, totally, the disputes
that were in the Courts with tax authorities mentioned in Note 23 (j).</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0pt 13.9pt 12pt 35.45pt; text-align: justify">During 2020 and 2019, the income tax
expense (benefit) attributable to income was different from the one that will result for applying 30% (tax rate in Mexico) before these
provisions, as a result of the items shown below:</p>

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    <td style="width: 12%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 3%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; width: 13%; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 1%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 1%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 15%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&#160;</td></tr>
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    <td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;1,462,776</font></td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.05pt 0 56.7pt; text-align: justify">&#160;</p>

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derived from repair agreements during 2020 and 2019 fiscal years were not considered within the income tax expense.</font></td></tr></table>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The Company has tax losses in some
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ten years. Tax losses can be updated following certain procedures established in the law.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">As of December 31, 2020, Grupo Simec,
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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    <td style="padding-right: -3.95pt; padding-left: 5.4pt">&#160;</td>
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    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">100,674</font></td>
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  <tr style="vertical-align: bottom">
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are undefined and USD $200.3 million expire between 2033 and 2038; USD$&#160;313.6 million of tax losses for state and local purposes
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    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
    <td style="padding-right: -3.7pt; padding-left: 3.55pt">&#160;</td>
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    <td style="padding-right: -3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for income taxes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;doctype=Standard&amp;dita_xref=IAS12_g79-88_TI<br> -URIDate 2020-01-01<br></p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558278878792">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stockholders' equity<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfClassesOfShareCapitalAbstract', window );"><strong>Disclosure of classes of share capital [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory', window );">Stockholders' equity</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 14.2pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>16.</b></font></td><td style="padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>Stockholders&#8217; equity</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">a.</font></td><td style="padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Common stock as of December 31, 2020 and 2019,
is as follows:</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt">
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    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt">
    <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><b>Number of shares</b></p>
    <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><b>(in thousands)</b></p></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>Amount</b></font></td></tr>
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    <td style="width: 53%; padding-right: 3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 16%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 11%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 16%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">Fixed capital </font></td>
    <td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">90,850</font></td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">441,786</font></td></tr>
  <tr>
    <td style="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">Variable capital</font></td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">406,859</font></td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">1,978,444</font></td></tr>
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    <td style="padding-right: 3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">497,709</font></td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">2,420,230</font></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">Effect of restatement</font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">412,038</font></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">Total</font></td>
    <td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">497,709</font></td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">2,832,268</font></td></tr>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Common stock consists of nominative
shares, fully subscribed, without nominal value. Variable capital can be increased without limitation.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 12.7pt 0 56.7pt; text-align: justify">All shares correspond to Series &#8220;B&#8221;.
This series is divided in &#8220;Class I&#8221; with 90,850,050 shares that represent the fixed capital, and &#8220;Class II&#8221; with
406,859,164 shares of variable capital stock.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 28.35pt"></td><td style="width: 28.35pt"><font style="font-family: Trebuchet MS, Times, Serif">b.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Retained earnings include
the statutory legal reserve. According to the Mexican General Corporate Law, at least 5% of net profit of the year must be transferred
to the legal reserve until the reserve equals 20% of capital stock at par value (historical Mexican Pesos). The legal reserve may be capitalized
but should not be distributed unless the entity is dissolved, and it must be replenished if it is reduced for any reason. As of December
31, 2020, and 2019, the legal reserve of the Company amounted to $&#160;484,046 (nominal pesos), representing 20% of nominal stockholder&#180;s
equity.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">c.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">As of December 31,2020, a
reserve was approved for $ 5,000,000 for the repurchase and placement of own shares, for purchase and re-purchase operations, in order
to increase the liquidity of the shares of the Company and promote stability and continuity of their prices through the Mexican Stock
Exchange. As of December 31 2020, and 2019, the Company held 34,465,803 and 33,729,926 shares in treasury, respectively, which amounted
to $ 2,101,652 and $ 2,059,668, respectively. The resulting loss in 2020 for the purchase and sale of treasury shares amounted to $ 0
( in 2019). </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">d.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">At the Ordinary General Shareholders&#8217;
Meeting held on February 10, 2020, a Ps. 1,990 million dividend was approved from the net tax profit account for the profits generated
until December 31, 2013, which was paid in full on March 10, 2020. For Income Tax purposes, based on section XXX of article nine of the
transitory provisions of the Income Tax Law, the withholding will not be made as referred to in the second paragraph of article 140, and
in sections I and IV of article 164 of the same law, since dividends decreed will be paid out from the tax utility account net of tax
profits generated until December 31,2013. The Company has in the form of independent in other accounts of net tax income as of January
1, 2014, in the terms of article 77 of the Income Tax Law</font>.</td></tr></table>

<p style="font: 10pt TrebuchetMS; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 28.35pt"></td><td style="width: 28.35pt"><font style="font: 10pt Trebuchet MS, Times, Serif">e.</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font: 10pt Trebuchet MS, Times, Serif">A reconciliation
of the number of shares outstanding shows below:</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt">
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    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&#160;</td>
    <td colspan="5" style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>Thousands of shares</b></font></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>2 0 2 0</b></font></td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>2 0 1 9</b></font></td></tr>
  <tr style="vertical-align: bottom">
    <td style="width: 53%; padding-right: 3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 16%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 11%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 16%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">Shares outstanding at beginning of year </font></td>
    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">466,141</font></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">466,919</font></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">Repurchase of capital shares, net</font></td>
    <td style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;(2,898)</font></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;(2,940)</font></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify; text-indent: -3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">Shares outstanding at yearend</font></td>
    <td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">463,243</font></td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">463,979</font></td></tr></table><span></span>
</td>
</tr>
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<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfClassesOfShareCapitalAbstract</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for share capital, reserves and other equity interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 79<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory</td>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558278332568">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Non-controlling interest<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfNoncontrollingInterestAbstract', window );"><strong>Disclosure of Non-controlling interest [Abstract]</strong></a></td>
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<td style="width: 14.2pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>17.</b></font></td><td style="padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>Non-controlling interest</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">As mentioned in Note 4, Grupo Simec,
S.A.B. de C.V. does not own 100% of the capital stock of all of its subsidiaries (99.41%). The non-controlling interest represents the
equity in subsidiaries owned by minority shareholders, and is presented in the consolidated statements of financial position after the
controlling interest. The consolidated statements of comprehensive income (loss) also show total net profit or loss for the year as well
as for the net comprehensive income or loss for the year. Controlling and non-controlling interest portions are presented after the consolidated
comprehensive earning of the year.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The table below shows the changes for
the years ended December 31, 2020 and 2019:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of non-controlling interests. [Refer: Non-controlling interests]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Transactions and balances with related parties<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

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    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify; text-indent: 56.7pt">(*) Correspond
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify; text-indent: 56.7pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 94%; border-collapse: collapse; margin-left: 18pt">
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: justify">&#160;</td>
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  <tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
  <tr>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&#160;</p>





<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 94%; border-collapse: collapse; margin-left: 18pt">
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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  <tr>
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CH, S.A.B. de C.V. corresponds mainly to ISR balances to be recovered, due to the fact that some companies consolidated ISR for tax purposes
until 2013 with this company.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 14.95pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 14.95pt 0 35.45pt; text-align: justify">At December 31, 2020, loans denominated
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 14.95pt 0 35.45pt; text-align: justify">&#160;</p>

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to $479,368, plus interest of $61,978, plus VAT of $9,273, giving as a result, a total for $550,619); the interest rate agreed was TIIE
plus a percentual point.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 14.95pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 14.95pt 0 35.45pt; text-align: justify">The loan in pesos for $186,752
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interest of $37,602, plus VAT of $6,016 for a balance of $230,370). These granted loans in USD and pesos including interest amount to
$858,510 as of December 31, 2019. ($780,989).</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 14.95pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 14.95pt 0 35.45pt; text-align: justify">At December 31, 2020, there was
a loan receivable from Perfiles Comerciales Sigosa, S.A. de C.V., including interests of $ 150,233 (USD $7,536,068), and a balance pending
collection of $ 142,268, as of December 31, 2019.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 3.8pt 14.95pt 0 35.45pt; text-align: justify">&#160;</p>

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  <tr>
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  </table>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.7pt 0 35.3pt; text-align: justify">The other accounts payable correspond
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</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfRelatedPartyExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for related parties.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2020-01-01<br> -Section Disclosures<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2020-en-r&amp;doctype=Standard&amp;dita_xref=IAS24_g13-24_TI<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558280615416">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cost of sales and expenses by their nature<br></strong></div></th>
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<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Other (income) expenses, net<br></strong></div></th>
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<td style="width: 14.2pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>21.</b></font></td><td style="padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>Financial instruments</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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monetary assets and monetary liabilities denominated in foreign currency at the end of the reporting period are as follows (includes foreign
subsidiaries):</font></td></tr></table>

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    <td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right">&#160;</td>
    <td style="padding-right: 13.85pt; padding-left: 24.35pt; text-align: justify; text-indent: -24.35pt">&#160;</td>
    <td style="padding-right: -3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 0.85pt; padding-left: 3.55pt; text-align: right">&#160;</td></tr>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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</i></b><i>&#8211;</i> Credit risk refers to the risk that a counterpart will default on its contractual obligations resulting in financial
loss for the Company. The Company has adopted a policy of only dealing with creditworthy counterparties. The Company only transacts with
entities that have a risk grade equivalent to the investment grade and higher. The Company investigates and rates its major customers.
The Company exposure and the credit ratings of its counterparties are continuously monitored and the accumulated value of transactions
concluded is spread amongst approved counterparties. Credit exposure is controlled by counterparty limits that are reviewed and approved
annually by the risk management committee.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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the counterparties that have similar characteristics are considered related parties. Concentration of credit risk to any other counterparty
did not exceed 5% of gross monetary assets at any time during the year.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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risk tables </i></b>&#8211; Ultimate responsibility for liquidity risk management rests in the board of directors, which has established
an appropriate liquidity risk management framework for the management of the Company&#8217;s short, medium and long-term funding and liquidity
management requirements. The Group manages liquidity risk by maintaining adequate reserves, banking and credit facilities, by continuously
monitoring forecast and actual cash flows, and by matching the maturity profiles of financial assets and liabilities. The following table
sets out details of additional bank lines of credit (to be used as letter of credits) that the Company has at its disposal to reduce liquidity
risk. These lines of credit are obtained by the Company and one part of them has been used for some of the subsidiaries of Industrias
CH, S.A.B. de C.V.:</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The Company analyses its information
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regions. The Company&#8217;s sales are made mainly in Mexico and the United States of America. The Mexican segment includes the plants
in Mexicali, Guadalajara, Tlaxcala and San Luis Potosi. The USA segment includes the six Republic plants five of which are located in
the United States (Ohio, Indiana and New York) and one in Canada (Ontario). The plant in Canada stopped operating in 2018. The segments
are engaged in the manufacturing and sale of long steel products intended mainly for the building and automotive industries.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&#160;</p>

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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="border-top: Black 1pt solid; vertical-align: bottom">&#160;</td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;</font></td>
    <td style="vertical-align: top; text-align: justify"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: justify"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
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  <tr>
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;</font></td>
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    <td style="vertical-align: bottom; text-align: justify"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
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  <tr>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

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    <td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&#160;</p>

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  <tr>
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    <td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
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    <td style="vertical-align: bottom; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;</font></td>
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
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  <tr>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

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    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&#160;</p>



<p style="font: 8.5pt Arial, Helvetica, Sans-Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&#160;</p>





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when control has been transferred and there is no performance obligation included that could affect the acceptance of the product by the
customer.</p><span></span>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558288434984">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Contingencies<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 14.2pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>23.</b></font></td><td style="padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>Contingencies</b></font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">As of December 31, 2020, the Company
has the following contingencies:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: -21.25pt">a.&#9;Pacific
Steel, Inc. (PS), a subsidiary located in National City in San Diego County, California, United States of America, for which the main
activity is the purchase and sale of scrap, has the following environmental contingencies:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">California Department of Toxic Substances
Control</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">On September 2002, the Department of
Toxic Substances Control (DTSC) inspected PS facilities based on an alleged complaint from neighbors due to PS&#8217;s excavating to recover
scrap metal on its property and on a neighboring property, which PS rents from a third party (BNSF Railway). In this same month, DTSC
issued an enforcement order of imminent and substantial endangerment determination, which alleges that certain soil piles, soil management
and metal recovery operations may cause an imminent and substantial danger to human health and the environment; consequently, DTSC sanctioned
PS for violating Hazardous Waste Control Laws in the State of California and imposed the obligation to remedy the site. On July 26, 2004,
in an effort to continue with this order, DTSC filed against PS a Complaint for Civil Penalties and Injunctive Relief in San Diego Superior
Court. On July 26, 2004, the court issued a judgment, whereby PS was obligated to pay USD$ 0.2 million, which has been paid.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">On June 6, 2010, the DTSC and the San
Diego Department of Environmental Health (DEH) inspected the facilities of PS, in response to a general complaint. On August 10, 2010
DTSC and DEH conducted a second inspection and found seven infractions. The DEH is satisfied with the compliance of PS on those issues;
however, on October 19, 2010 the technical division of the DTSC recommended to the legal division of DTSC that it impose significant penalties.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The land remediation was suspended at
the beginning of 2011 due to the inefficiency of the process, which was verified by several studies. As an alternative, once the necessary
permits were obtained from the authorities in Mexico, the Mexicali plant began the process of importing non-RCRA soil for final disposal
in a secure landfill based in Nuevo Leon State. This landfill is deposited after the separation of the metal content, which is used as
raw material in the melting process. PS has completed the shipment of non-RCRA soil for final disposal in Nuevo Leon State.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The disposition of a stack
estimated at 8,000 tons of material classified RCRA (hazardous for Federal purposes) was also considered for shipment to Mexico. The
process began in early 2013, but the response from the authorities was slow. Therefore, on April 9, 2015, a letter from the
California Attorney General Department of Justice (Attorney General) was received where PS is required to, in the absence of
obtaining permission from the Mexican authorities; present a program for transport the pile of contaminated soil classified as RCRA
to an authorized confinement in the United States at the latest on April 22, 2015. This letter warned that PS must ship the RCRA
soil no later than July 9, 2015, or risk DTSC proceeding with a civil lawsuit seeking the maximum amount of fines established by law
and corresponding legal redress.<br style="clear: both" /></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>



<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">On April 21, 2015, PS sent a letter to
the Attorney General explaining that the authorities in Mexico had not denied permission to the Company but had simply requested that
it present its application in a different format, which had already been presented and reviewed by the authority on April 17, 2015.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">On July 23, 2015, the Attorney General
denied the extension requested by PS and demanded the immediate shipments of the RCRA stack to an authorized landfill. PS began transporting
RCRA soil on July, 29, 2015, and completed removal of the RCRA stack by September 12, 2015 with a total of 3,000 metric tons.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">On January 5, 2016, the Attorney General
and PS stipulated to filing a &#8220;final judgment and order on consent&#8221; or Consent Judgment in San Diego Superior Court. The parties
negotiated the Consent Judgment, which includes the following terms:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">- PS to pay USD$ 0.138 million as a civil
penalty for alleged violations of the 2004 Corrective Action Consent Agreement. PS has made all of the required payments to DTSC as of
December 31, 2017.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">- Remove the RCRA soil pile and send
it to an approved landfill. The Judgment indicates that the Company complied with this commitment by October 2, 2015.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">-&#160;After eliminating the soil pile of RCRA,
the Company should take samples of the floor in which it was located. Samples were taken and the results indicate that the floor had pollution
levels that exceeded the limits established by Government. In April 7, 2016, the General Prosecutor and the DTSC required that the Company
would turn over the floor ten feet wide and two feet down in the perimeter of the area in which was located the soil pile RCRA and to
dispose it in an approved confinement. In turn, PS convinced to DTSC to reach a Turnpike Agreement at august 10, for which would be paid
during two years (up to August 10, 2018) the Agreement was extended, as of August 10, 2018, for a two years additional period, in force
up to August 10, 2020. These Agreement had another extension, in force up to August 10, 2021.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">- The Company shall continue to meet
the conditions of the final judgment, the corrective measures, and all tasks arising from this, which were entered in the same court in
2004.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">On May 29, 2019, the company presented
a proposal to the DTSC, to carry out a work plan in March 2020, the DTSC has agreed tentatively, with that proposal or work plan.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt">In September 2020, PS informed the DTSC that it had been significantly
affected by the COVID pandemic and the corresponding economic downturn, although it was still committed to the application of a work plan
from IM, it required implementation efforts to be put on hold. Such deployment is in hold as of this date.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 56.7pt; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt">PS is working to develop a &#8220;corrective measures study&#8221;
(CMS) that is intended to develop a plan for determining what remedy will be implemented at the site. To date, it is unclear what the
appropriate remedy to implement at the PS site will be, when the CMS will be completed, how long remediation will take, and how much it
will cost.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt">&#160;</p>

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<td style="width: 35.45pt"></td><td style="width: 21.25pt">b.</td><td style="text-align: justify; padding-right: 13.9pt">As with most steel producers in United States of America, Republic could incur
significant costs &#9;related to environmental issues in the future, including those arising from environmental compliance activities
and remediation stemming from historical waste management practices at the Republic&#8217;s facilities. The reserve created to cover probable
environmental liabilities of USD$&#160;2.5 million and USD$ 2.6 million were recorded as of December&#160;31, 2020 and 2019, respectively.
The reserve includes incremental direct costs of remediation efforts and post-remediation monitoring costs that are expected to be paid
after corrective actions are complete. As of December 31, 2020, the current and non-current portions of the reserve amounted to USD$ 1.0
million and USD$&#160;1.5 million, (USD$ 1.0 million and USD$ 1.6 million in 2018), respectively, are included in accounts payable and
accumulated liabilities in the short and long term, respectively, in the Consolidated Statements of Financial Position.<br style="clear: both" />
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: -21.25pt">&#160;</p>





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<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">c.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The Company is not aware
of any material environmental remediation liabilities or contingent liabilities relating to environmental matters with respect to facilities,
for which the establishment of an additional reserve would be necessary at this time. In the event that, in the future, the Company incurs
in any such additional expenses, these costs will most likely be incurred over a number of years. However, future regulatory action regarding
historical waste management practice in the facilities of Republic PS and future changes in applicable laws and regulations may require
the Company to incur significant costs that may have a material adverse effect on the future financial performance of the Company.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: -21.25pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">d.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The Company is involved in
a series of lawsuits and legal claims that have arisen during the normal course of its operations. The Company and its legal advisors
do not expect the outcome of these matters to have any significant adverse effect on the Company&#8217;s financial position and results of operations,
therefore it has not been recognized any liabilities for such lawsuits and claims.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: -21.25pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">e.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Mexican tax authorities have
the right to review, at least the previous five years and could determine differences in taxes payable, plus any corresponding adjustments,
surcharges and fines.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: -21.25pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">f.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Tax authorities in the United
States of America have the right to review, at least the previous three years and could determine differences in taxes payable, plus its
corresponding adjustments, surcharges and fines.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt; text-indent: -21.25pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">g.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Canadian tax authorities
have the right to review, at least the previous four years and could determine differences in taxes payable, plus its corresponding adjustments,
surcharges and fines.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt; text-indent: -21.25pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">h.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Brazilian tax authorities
have the right to review, at least the previous five years and could determine differences in taxes payable, plus its corresponding adjustments,
surcharges and fines.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt; text-indent: -21.25pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">i.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">On September 5, 2017, Grupo
Simec and GV do Brasil were notified of the arbitration procedure filed by SMS Concast at the International Court of Arbitration (ICC),
which demands the payment of USD $ 1.4 million plus expenses, for additional costs incurred in the construction and assembly of the steelmaking
area of the Brazilian plant. On November 6, 2017, the companies of the Group replied to the demand and filed a counterclaim against SMS
Concast for the amount of USD $ 5 million, which GV do Brasil utilized on the equipment to work properly. On February 26, 2020 the arbitrators
sentenced our companies to individual and joint payments of various amounts and in different currencies. In March 2021, the matter was
settled through the payment of USD $450,0003.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">j.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">During the year 2018 Grupo
Simec and some of its subsidiaries have been audited by the tax authorities of Mexico with respect to fiscal years from 2013 to 2017.
The tax which the authority pretends to impose are non-existent taxes, which we have been litigating through various means including &#8220;amparo&#8221;,
lawsuits, resources of revocation in some cases and nullity lawsuit in others. As of December 31, 2018, the payment has not been enforceable
in any of the disputed matters. The amount of tax credits being appealed in court ascends to $ 5,880 million. During the 2020 and 2019
financial year, some of the Simec Group subsidiaries that have oversight acts affected tax payments and expenses through Remedial Agreements
signed between the companies and the Tax Administration Service (SAT) during the aforementioned years for an amount of $554.4 million
and $2,323.7 million. All lawsuits regarding the tax credits were settled, the amount was $5,880 million.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">k.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Related to Republic Steel&#8217;s
audits of GST for the periods 2015-2016 and 2017-2018 made by the Canadian Revenue Agency (CRA), amounts of USD $4,178,517 plus interest
for the period 2015-2016 and USD $6,372,306 plus interest for the period 2017-2018 were determined by the CRA. The Company presented a
notice of objection for the 2015-2016 period on September 2018 and another for the 2017-2018 period on March 2021. As of March 19, 2021
all information was provided and we are expecting the final assessment.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">l.</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif">In connection with a sales
and use tax audit by the Ohio Department of Taxes covering the period from January 1, 2009 to December 31, 2012, an assessment of $ 2,452,028
(including interests of $ 394,138) against the Company was issued, on December 9, 2016. The Company does not agree with the evaluation
in its entirety and has filed a Reevaluation Petition on January 30, 2017 appealing the assessment to the Ohio Board of Tax Appeals. As
of May 27, 2020, no resolution has been obtained on this appeal. The Company also received a notification of appraisal at December 11,
2020, for $1,631,827 (including interest for $339,885, which covers the period from January 1st, 2014 to September 30, 2018, The Company
neither agreed with the appraisal in its whole, for the same reasons and it has presented an appeal before the Board of Tax Appeals of
Ohio. At March 2021, no resolution on any of these appeals have not been obtained.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">m.</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif">Related to Republic Steel&#8217;s
audits of GST for the periods 2015-2016 and 2017-2018 made by the Canadian Revenue Agency (CRA), Amounts of USD $4,178,517 plus interest
for the period 2015-2016 and USD $6,372,306 plus interest for the period 2017-2018 were determined by the CRA. The Company presented a
notice of objection for the 2015-2016 period on September 2018 and another for the 2017-2018 period on March 2021. As of march 19, 2021
all information was provided and we are expecting the final assessment.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt; text-indent: -21.25pt">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: 0pt">Due to the nature of this matter and the
uncertainty of the resolution on the appeal that is in the early stages, the Company has not recorded an expense in the fiscal year 2019
or 2018 that recognizes the evaluation or any estimated amount of liquidation.</p>

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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558280922664">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfCommitmentsAbstract', window );"><strong>Disclosure of commitments [Abstract]</strong></a></td>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfCommitmentsExplanatory', window );">Commitments</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 14.2pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>24.</b></font></td><td style="padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>Commitments</b></font></td></tr></table>
<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify"></p>





<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">a.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">On May 1, 2018, the Company
signed a contract with ArcelorMittal S.A. in Brazil, for the acquisition of Cariacica and Itauna steels for rent, producing plants and
wire drawing equipment for the production of wires and derivatives.</font></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: 0pt">The Cariacica unit
has the capacity to produce 600 thousand metric tons of liquid steel per year and 450 thousand metric tons of rolled steel products. This
plant has in 2020 and 2019 more than 800 and 500 employees, respectively, and can produce rod and light structural profiles. The factory
is located in the city of Cariacica, next to the city of Victoria, in the state of Esp&#237;rito Santo on a land of more than 1,200,000
square meters.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: -21.25pt">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: 0pt">The Itauna unit
has an installed capacity to produce 120,000 metric tons per year of steel laminate products and can manufacture light structural profiles
and rods. The plant is located in the city of Itauna in the state of Minas Gerais, less than 100 kilometers away from Belo Horizonte and
in 2020 and 2019 has114 and 94 employees. The factory was leased under a contract expiring in August 2020. After its expiration, the plant
was acquired.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: -21.25pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">b.</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Republic leases certain equipment,
office space and computer equipment under non-cancelable operating leases. The leases expire at various dates through 2020. During the
years ended December 31, 2020, 2019 and 2018, rental expenses relating to operating leases amounted to USD$&#160;0.1 million, USD$ 0.7
million, and USD$&#160;0.5 million, respectively. Currently there are no additional obligations post-2020.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify; text-indent: -21.25pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: TrebuchetMS">c.</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif">In January 2013, The Company
reached a contract with EnerNOC, which allows Republic to receive payments for reduction in the electric energy consumption during a term
declared by PJM Interconnection as an Emergency. The contract is for 5 years starting at January 31, 2013 and concluded atMay 31, 2018.
At that date, the Agreement was extended up to May 31, 2021.The Company recognized an income, for this contract in 2929 and 2019 for USD
$ 1.1 million and USD $ 1.8 million, respectively.</font></td></tr></table>

<p style="font: 10pt TrebuchetMS; margin: 0 0 0 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">d.</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif">In January 2018, the Company
entered into a contract with the supplier ECOM, LTDA. for an amount of USD $ 6.3 million for the purchase of energy of 10,000 MWH per
month, for its subsidiary GV do Brasil Industria y Comercio de A&#231;o LTDA, starting the supply in 2019. All payments with monthly
maturity are made 6 days after the month end closing. The contract ended in February 2020.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>





<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">e.</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif">On February 22, 2018, the
contract was signed with Primental Technologies of Italy, United States of America and Mexico, for the construction of the Lamination
train and the supply of a new reheating furnace for the Mexicali plant, thereby increasing capacity manufacturing for the manufacture
of finished product from 17,500 to 22,500 tons per month. From January 2021, flat bars are being produced. As of today, some adjustments
are being made to start the production of rebar in May 2021, and light structures in June 2021. Naturally, the COVID pandemic delayed
significantly the process. USD $24 million from budget has already been spent. </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify; text-indent: -21.25pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">f.</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif">In order to maintain and
increase the continuity and quality of the electricity supply in all the Group&#8217;s plants, the scheme change from Basic Supply (SSB) to
the Qualified Supply Service (SSC), with the provision of acquiring energy in the wholesale electricity market. With the implementation
of this project, which only requires the modernization of the set of equipment that records the consumption measurements of the electrical
substations of each plant, it seeks to achieve a more efficient, safe, clean and transparent electrical service and more competitive prices
than those current. The estimated cost of this project is USD $ 1 million 850 thousand dollars and is expected to culminate in the month
of November 2021.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 56.7pt; text-indent: -21.25pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">g.</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif">In the program execution
to remedy the breach of the requirement to keep placed between the investing public of at least 12% of the shares representing the Capital
Stock of our issuer, presented to the Market Surveillance Directorate of the Bolsa Mexicana de Valores, S.A. de C.V., on August 27, 2019,
the placing of sufficient shares on the markets to exceed that minimum percentage of shareholding is in process.</font></td></tr></table><span></span>
</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of commitments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558281406856">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Subsequent events<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract', window );"><strong>Disclosure of non-adjusting events after reporting period [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory', window );">Subsequent events</a></td>
<td class="text"><p style="font: bold 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 35.45pt; text-align: justify; text-indent: -21.25pt"><font style="text-decoration: none">25.
Subsequent events</font></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">Our company actively conducts ongoing
reviews of our commercial practices in Mexico and other countries to avoid, as much as possible, the imposition of tariff rates on our
products. On January 16, 2020, a preliminary tariff of 6.75% was imposed on our corrugated rod exports to the United States of America.
After the review from their Department of Commerce (DOC), the tariff was reduced to 1.46%. after the review from the Department of Commerce
(DOC), the Company did not participate in the period of November 1, 2018 to October 31, 2019, Therefore, it is subject to the dumping
rate set in November 2021 for most Mexican companies.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"><b>Risks Related to Global Economic
Conditions</b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"><b>The outbreak of COVID-19 and disruptions
in the steel industry have had, and are expected to continue to have, an adverse effect on our results of operations, financial condition
and cash flows.</b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">The ongoing global pandemic resulting
from the spread of COVID-19 has had a significant effect on economies, businesses and individuals around the world. Efforts by governments
around the world, including in the U.S. and Mexico, to contain COVID-19 have involved, among other things, border closings and other significant
travel restrictions; mandatory stay-at-home and work-from-home orders; mandatory business closures; public gathering limitations; and
prolonged quarantines. These efforts and other governmental, business and individual responses to the COVID-19 pandemic have led to significant
disruptions to commerce, supply chains, credit losses, lower consumer demand for goods and services and general uncertainty regarding
the near-term and long-term effects of COVID-19 on the domestic and international economy and on public health. Global steel production
has been and will continue to be affected by volatility in the market due to the ongoing COVID-19 pandemic and uncertainty remains around
the extent and duration of the pandemic, the emergence of new and more contagious variants of the virus and the effectiveness of vaccine
programs. We expect steel consumption in the automotive and construction industries to be lower due to delays and reduced demand for steel
products in North</p>




<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">America and globally. These developments
and other consequences of the COVID-19 outbreak have and could continue to materially adversely affect our results of operations, financial
condition and cash flows.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">On March 31, 2020, the Mexican Ministry
of Health published an Administrative Ruling setting out certain &#8220;Essential Activities&#8221; that may continue to operate during
the national state of sanitary emergency. In accordance with the Administrative Ruling and the Ministry of Health&#8217;s Technical Guidelines
issued on April 6, 2020, we have determined that our business qualifieds within the defined &#8220;Essential Activity&#8221; list. Similarly,
the U.S. Department of Homeland Security guidance has identified our business as a critical infrastructure industry, essential to the
economic prosperity, security and continuity of the United States. While restrictions continue to relax, we cannot predict the impact
of future government measures on our business during the course of the ongoing pandemic. However, Although we continued to operate during
2020, we have experienced, and are likely to continue to experience, significant reductions in demand and supply chain disruption. For
example, the automotive industry, which is one of our significant end markets, has been experiencing a significant amount of disruption
at a time of declining demand, resulting in a decline in profitability. We also may experience disruptions to our operations resulting
from changes in government policy or guidance, including restrictions put in place to reduce the rate of infections and hospitalizations;
quarantines of employees, customers and suppliers in areas affected by the COVID-19 outbreak; and closures of businesses or manufacturing
facilities that are critical to our business or our supply chain.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">The ongoing COVID-19 pandemic could
also adversely affect our liquidity and ability to raise additional capital. Uncertainty regarding the duration of the COVID-19 pandemic
and disruptions to the steel industry may, for example, adversely affect our ability to raise additional capital, or require additional
capital, or require additional reductions in capital expenditures that are otherwise needed, to support working capital or continuation
of our growth strategy. Additionally, government stimulus programs may not be available to us, our customers or our suppliers, or may
prove to be ineffective. If we are unable to access additional capital at the levels we require, or the cost of credit is greater than
expected, it could materially adversely affect our operating results.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">The ongoing COVID-19 pandemic could
negatively affect our internal controls over financial reporting as a portion of our workforce is continues to be required to work from
home and, therefore, new processes, procedures, and controls could be required to respond to changes in our business environment.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">We may be susceptible to increased litigation
related to, among other things, the financial effects of the COVID-19 pandemic on our business, our ability to meet contractual obligations
due to the COVID-19 pandemic, employment practices or policies adopted during the health crisis, or litigation related to individuals
contracting COVID-19 as result of alleged exposures on Company premises.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">In addition, the COVID-19 outbreak has
continues to significantly increased economic and demand uncertainty. The current outbreak and continued spread of COVID-19 and the emergence
of new and more contagious variants could cause a global recession, which would have a further material adverse effect on our results
of operations, financial condition and cash flows. Global activity levels started to improve during the second half of 2020; however,
the full extent to which the COVID-19 outbreak will affect our operations, and the steel industry generally, remains highly uncertain,
differs from country to country and will ultimately depend on future developments which cannot be predicted at this time, including, but
not limited to, the duration and scope of the restrictions put in place in different locations to reduce the rate of infections and hospitalizations,
the development and spread of variants of COVID-19 and the effectiveness of vaccines as new variants of COVID-19 appear and spread the
duration, severity, speed and scope of the outbreak, levels of unemployment, the length of time required for demand to return and normal
economic and operating conditions to resume. While some restrictions were lifted in the second and third quarters of 2020, new restrictions
were implemented in the fourth quarter of 2020 due to second waves and are expected to continue or to be implemented in the first part
of 2021 and it is currently impossible to We cannot predict whether restrictions will be further relaxed, reinstated or made more stringent.</p><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for events after the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 10<br> -IssueDate 2020-01-01<br> -Section Disclosure<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=10&amp;code=ifrs-tx-2020-en-r&amp;doctype=Standard&amp;dita_xref=IAS10_g17-22_TI<br> -URIDate 2020-01-01<br></p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558281295224">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated financial statements issuance<br></strong></div></th>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfFinancialStatementsIssuanceAauthorizationExplanatory', window );">Consolidated financial statements issuance</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 21.25pt"><font style="font-family: Arial, Helvetica, Sans-Serif"><b>26.</b></font></td><td style="padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>Consolidated financial statements issuance</b></font></td></tr></table>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 7.85pt 0 35.45pt; text-align: justify">These consolidated
financial statements have been issued on May 14, 2021 by Ing. Rufino Vigil Gonzalez and C.P. Mario Moreno Cortez, General Director and
Financial Coordinator of Grupo Simec, S.A.B. de C.V., for the approval of the Audit Committee and, where appropriate, by the Board of
Director.</p><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for financial statements issuance authorization.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558278766888">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of preparation and presentation of the consolidated financial statements (Policies)<br></strong></div></th>
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<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>a.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Conversion of foreign
subsidiaries financial statements </i></b><i>&#8211;</i> The functional and reporting currency of the Company is the Mexican peso ($).
The financial statements of foreign subsidiaries were translated to Mexican pesos in accordance with International Accounting Standard
(IAS) 21, <i>The Effects of Changes in Foreign Exchange Rates</i>. Under this standard, the first step to convert financial information
from operations abroad is the determination of the functional currency. The functional currency is the currency of the primary economic
environment of the foreign operation or, if different, the currency that mainly impacts its cash flows.</font></td></tr></table>

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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The U.S. dollar (US Dollar or USD$) was
considered as the functional currency of all the U.S. subsidiaries and Brazilian real for subsidiaries established in Brazil; therefore,
the financial statements of these subsidiaries abroad were converted to Mexican pesos applying:</p>

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<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The exchange rates at the
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The historical exchange rate
at revenues, costs and expenses.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The conversion differences are carried
directly to the consolidated statements of comprehensive income as other comprehensive income under the caption translation effects of
foreign subsidiaries.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Relevant exchange rates used in the conversion
of the financial statements of foreign subsidiaries were as follows (Mexican pesos per one U.S. dollar):</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: 56.7pt; width: 60%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="padding-right: 4pt; width: 80%; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">Current exchange rate as of December 31, 2020</font></td>
    <td style="text-align: right; width: 20%"><font style="font-family: Trebuchet MS, Times, Serif">19.95</font></td>
    </tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 4pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">Current exchange rate as of December 31, 2019</font></td>
    <td style="text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">18.87</font></td>
    </tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 4pt; text-align: justify">&#160;</td>
    <td style="text-align: right">&#160;</td>
    </tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 4pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">Average exchange rate for the year ended <br />
December 31, 2020 (*)</font></td>
    <td style="text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">21.49</font></td>
    </tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 4pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">Average exchange rate for the year ended <br />
December 31, 2019 (*)</font></td>
    <td style="text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">19.26</font></td>
    </tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 4pt; text-align: justify">&#160;</td>
    <td style="text-align: right">&#160;</td>
    </tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 4pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">Current exchange rate as of May, 14, 2021</font></td>
    <td style="text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">20.094</font></td>
    </tr>
  </table>
<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Trebuchet MS, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 0.5in">(*)</td><td style="text-align: justify; padding-right: 13.9pt">Average exchange rate used to translate revenues, costs and expenses of the companies
mentioned above.</td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory', window );">Business combinations</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>b.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Business combinations
</i></b><i>&#8211;</i> Acquisitions of subsidiaries and businesses units are accounted for using the acquisition method. The consideration
for each acquisition is valued at its fair value on the date of exchange of the transferred assets, liabilities incurred or assumed and
capital instruments issued by the Company in exchange for control of the acquired. The costs related to the acquisition are recognized
in the results when incurred.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">At the date of acquisition, the identifiable
assets acquired and the liabilities assumed are recognized at their fair value, except:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Deferred tax assets or liabilities
and liabilities or assets related to employee benefit arrangements, which are recognized and measured in accordance with IAS 12, <i>Income
Taxes,</i> and IAS 19, <i>Employee Benefits,</i> respectively.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>




<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Assets (or disposal groups)
that are classified as held for sale in accordance with IFRS 5, <i>Non-</i>current <i>Assets Held for Sale and Discontinued Operations,</i>
are measured in accordance with that Standard.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Any excess of the cost of acquisition
for the Group&#8217;s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the associated company
recognized at the date of acquisition is recognized as goodwill. Goodwill is included in the carrying amount of the investment and is
assessed for impairment annually. Any excess of the Group&#8217;s interest in the net fair value of the assets, liabilities and contingent liabilities
over the cost of acquisition, after the reassessment, is immediately recognized in profit and loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">When the consideration transferred by
the Company in a business combination includes assets or liabilities resulting from a contingent consideration arrangement, the contingent
consideration is measured at its acquisition-date fair value and later adjustments to the consideration are recognized against goodwill,
providing that it has arisen from reliable information on the fair value at the acquisition date and occur during the &#8216;measurement
period&#8217; (which cannot exceed one year from the acquisition date). All other subsequent adjustments are recognized in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The subsequent accounting for changes
in the fair value of the contingent estimates that do not qualify as measurement period adjustments depends on how the contingent consideration
is classified. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates. Contingencies classified
as assets or liabilities are remeasured at subsequent reporting dates in accordance with IAS 37, <i>Provisions, Contingent Liabilities
and Contingent Assets</i>, as appropriate, with the corresponding gain or loss being recognized in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">When a business combination is achieved
in stages, the Company&#8217;s previously held equity interest in the acquiree are remeasured to fair value at the acquisition date (i.e.
the date when the Company obtains control) and the resulting gain or loss, if any, is recognized in profit or loss. Amounts arising from
interests in the acquiree prior to the acquisition date that have been previously recognized in other comprehensive income (loss) are
reclassified to profit or loss where such treatment would be appropriate if that interest were disposed of.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">If the initial accounting for a business
combination is incomplete by the end of the reporting period in which the combination occurs, the Company reports provisional amounts
for the items for which the accounting is incomplete. Those provisional amounts are adjusted during the measurement period, or additional
assets or liabilities are recognized, to reflect new information obtained about facts and circumstances that existed at the acquisition
date that, if known, would have affected the amounts recognized at that date.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents', window );">Cash and cash equivalents and temporary investments</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>c.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Cash and cash equivalents
and temporary investments </i></b><i>&#8211;</i> Cash consists of deposits in bank accounts that do not generate interest. Cash equivalents
consists in temporary investments referred to as short-term fixed income investments whose original maturity is less than three months.
These investments are reported at cost plus accumulated interest. The value so determined approximates their fair value.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Temporary investments in equity instruments
are measured at the fair value prevailing at the date of the financial statements. Subsequent changes in the fair value are recognized
in profit or loss.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DescriptionOfAccountingPolicyForAllowancesForDoubtfulAccountsExplanatory', window );">Allowances for doubtful accounts</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>d.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Allowances for doubtful
accounts</i></b><i> &#8211;</i> The Companies recognize an estimation for expected credit loss, based on the historical experience of
credit losses in their accounts receivable, current conditions and reasonable and sustainable forecasts of the different quantifiable
future events that could affect the amount of future cash flows for recovering accounts receivable. The determination of the estimate
is aligned with the criteria established in IFRS 9, &#8220;Financial instruments&#8221;.&#9;</font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories', window );">Inventories and cost of sales</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>e.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Inventories and cost
of sales </i></b><i>&#8211;</i> Inventories are stated at the lower of cost or net realizable value. The cost allocation formula used
is the average cost. The cost includes acquisition costs of materials, labor and overhead costs related to manufacturing, based on normal
activity levels. The net realizable value represents the estimated selling price for inventories less all estimated costs of completion
and other necessary to make the sale.</font></td></tr></table>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company classifies raw material
inventory in the Consolidated Statements of Financial Position based on its expected consumption period, presenting as long-term inventories
those which in accordance with historical data and production trends will not be consumed in the short-term (one year).</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company classifies as long-term inventory
certain parts and rollers that, according to historical data and trends, showing that such inventories will not be consumed in the short-term.
The Company utilizes coke, a form of coal, as a raw material input to fuel its blast furnace which has been inactive in Lorain, Ohio USA
plant (see Note 9). The Company has 136,541 metric tons (MT) of coke inventory valued at 953 million Mexican pesos (average of USD$ 350/MT)
on hand at December 31, 2020 and 136,541 MT of coke inventory valued at 747 million Mexican pesos (average of USD$ 290/MT) on hand at
December 31, 2019 that is classified as long-term in the accompanying Consolidated Statements of Financial Position.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company follows the practice of
providing a reserve for slow-moving inventory, considering the total of products and raw materials (including coke) with a turnover above
one year, which is recorded in the statement of financial position and against account is the cost of sales.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The cost of sales of the Company includes
inventory costs, outbound freight charges, purchasing and receiving costs, inspection costs, and warehousing costs in cost of goods sold.
Vendor payment incentives are recorded as a reduction to cost of goods sold.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory', window );">Property, plant and equipment</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>f.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Property</i>, <i>plant
and equipment &#8211;</i></b> Property, plant and equipment are <b>r</b>ecorded at acquisition cost less any recognized impairment loss.
Cost includes all expenses related to acquisition and installation and, for qualifying assets, borrowing costs (interest) capitalized
in accordance with the Company&#8217;s accounting policy. Depreciation is recognized so as to write off the cost of assets (other than
land and properties under construction) less their residual values over their useful lives, using the straight-line method, and commences
when the assets are ready for their intended use. The estimated useful lives, residual values and depreciation method are reviewed at
the end of each reporting period, with the effect of any change in estimates accounted for on a prospective basis.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">An item of property, plant and equipment
is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain
or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the
sales proceeds and the carrying amount of the asset and is recognized in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The initial estimated useful lives of
the Company&#8217;s main assets are as follows:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" align="center" style="font: 10pt Times New Roman, Times, Serif; width: 75%">
  <tr style="vertical-align: bottom">
    <td style="width: 72%">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 28%; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>Years</b></font></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 2.85pt"><font style="font-family: Trebuchet MS, Times, Serif">Buildings</font></td>
    <td style="text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">10 to 65</font></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 2.85pt"><font style="font-family: Trebuchet MS, Times, Serif">Machinery and equipment</font></td>
    <td style="text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">5 to 40</font></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 2.85pt"><font style="font-family: Trebuchet MS, Times, Serif">Transportation equipment</font></td>
    <td style="text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">4</font></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 2.85pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">Furniture, chattels and computer equipment</font></td>
    <td style="text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">3 to 10</font></td></tr>
  </table>
<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Repair and maintenance costs that significantly
increase productive capacity or extend the useful lives of existing plant and equipment are capitalized. Supplies, comprising of spare
parts and consumables for internal use are classified under property, plant and equipment and expensed as incurred in the manufacturing
process. All other repair and maintenance costs are expensed as incurred. Capital expenditures for projects that cannot be put into use
immediately are included in constructions and machinery in-progress. When constructions and machinery in-progress are completed, they
are transferred to depreciable assets.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory', window );">Leases</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>g.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Leases</i></b><i> &#8211;
</i>IFRS 16 &#8220;Leases&#8221; became effective as of 1 January 2019. These provisions consist of recognizing an asset for the right
to use the underlying asset and a liability for the lease thereof on the start date of the lease. The right-of-use asset is valued at
acquisition cost less accumulated depreciation and, where appropriate, impairment losses; the Lease Liability is valued at the present
value of future lease payments to be made and any other payment for the right to use the underlying asset in the lease term that has not
been made at the start date of the lease. The company applied the exception established in paragraph 5 of IFRS 16, where the lease agreements
signed are short-term and there is no reasonable certainty that they would be extended after their expiration.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory', window );">Costs for loans</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>h.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Costs for loans</i></b><i>
&#8211;</i> Costs for loans directly attributable to the acquisition, construction or production of qualifying assets, which are assets
that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets,
until such time as the assets are ready for their intended use or sale.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Investment income earned on the temporary
investment of specific loans pending their expenditure on qualifying assets is deducted from the costs for loans eligible for capitalization.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">All other costs for loans are recognized
in profit or loss in the period in which they are incurred.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory', window );">Intangible assets</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>i.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Intangible assets &#8211;
</i></b>Intangible assets with definite useful lives that are acquired separately are carried at cost, less accumulated amortization and
accumulated impairment losses. Amortization is recognized on a straight-line basis over their estimated useful lives. The estimated useful
life and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted
for, on a prospective basis. Intangible assets with indefinite useful lives that are acquired separately are carried at cost less accumulated
impairment losses.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Expenditure on research activities is
recognized as an expense in the period in which it is incurred.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An internally-generated intangible asset
arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the following have
been demonstrated:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The technical feasibility
of completing the intangible asset so that it will be available for use or sale;</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The intention to complete
the intangible asset and use or sell it;</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The ability to use or sell
the intangible asset;</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">How the intangible asset
will generate probable future economic benefits;</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The availability of adequate
technical, financial and other resources to complete the development and to use or sell the intangible asset; and</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The ability to measure reliably
the expenditure attributable to the intangible asset during its development.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The amount initially recognized for internally-generated
intangible assets is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria
listed above. Where no internally-generated intangible asset can be recognized, development expenditure is recognized in profit or loss
in the period in which it is incurred. Subsequent to initial recognition, internally-generated intangible assets are reported at cost
less accumulated amortization and accumulated impairment losses, on the same basis as intangible assets that are acquired separately.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Intangible assets acquired in a business
combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition date (which is regarded
as their cost). Subsequent to initial recognition, intangible assets acquired in a business combination are reported at cost less accumulated
amortization and accumulated impairment losses, on the same basis as intangible assets that are acquired separately.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An intangible asset is derecognized on
disposal, or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition of an intangible
asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognized in profit or
loss.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory', window );">Goodwill</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>j.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Goodwill &#8211; </i></b>Goodwill
arising from a business combination is carried as an asset at cost as established at the date of acquisition of the control of the business
less accumulated impairment losses, if any. For the purposes of impairment testing, goodwill is allocated to each of the Company&#8217;s
cash-generating units that would be expected to benefit from the synergies of the combination. A cash-generating unit to which goodwill
has been allocated is tested for impairment annually, or more frequently when there is indication that the unit may be impaired. If the
recoverable amount of the cash-generating unit is less than its carrying amount, the impairment loss is allocated first to reduce the
carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro rata based on the carrying amount of
each asset in the unit. An impairment loss recognized for goodwill is not reversed in subsequent periods. On disposal of the relevant
cash-generating unit, the attributable amount of goodwill is included in the determination of the profit or loss on disposal.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory', window );">Impairment of tangible and intangible assets other than goodwill</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>k.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Impairment of tangible
and intangible assets other than goodwill &#8211; </i></b>At the end of each reporting period or more frequently when impairment potential
identified, the Company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication
that those assets have suffered an impairment loss. If any of such indication exists, the recoverable amount of the asset is estimated
in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual
asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Where a reasonable and consistent
basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they are
allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified. Intangible
assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment at least annually, and whenever
there is an indication that the asset may be impaired. Recoverable amount is the higher of fair value less costs to sell and value in
use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that
reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash
flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than it&#180;s
carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An impairment loss is recognized immediately
in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation
decrease. Where an impairment loss subsequently reverses, the carrying amount of the asset (or a cash-generating unit) is increased to
the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would
have been determined had no impairment loss been recognized for the asset (or cash-generating unit) in prior years. For purposes of allocation
of goodwill when there is business combination will be distributed among each of the cash generating units of the acquiring entity, expected
synergy benefits. A reversal of an impairment loss is recognized immediately in profit or loss and allocated to the assets of that unit,
the carrying amount of an asset other than goodwill attributable to a reversal of an impairment loss of value shall not exceed the carrying
amount that would have been obtained if had not recognized an impairment loss in value for the asset in prior periods. Unless the related
asset is recognized at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The reversal of the impairment loss is
recorded on profit and loss, unless the corresponding asset recognizes a restated amount, in which case the reversal of the impairment
loss is treated as a restatement increase.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory', window );">Provisions</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
    <td style="width: 35.45pt">&#160;</td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>l.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Provisions</i></b>
&#8211; Provisions are recognized when the Company has a present obligation (legal or constructive) as a result of a past event, it is
probable that the Company will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.
</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The amount recognized as a
provision is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into
account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to
settle the present obligation, it&#180;s carrying amount is the present value of those cash flows.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory', window );">Employee benefits</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"></p>



<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>m.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Employee benefits </i></b><i>&#8211;</i>
The costs of direct benefits and defined benefit and defined contribution retirement plans are recognized as an expense when employees
have rendered service entitling them to the right to receive those benefits.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The retirement benefit liability is
determined based on the present value of the defined benefit obligation at the date of the statement of financial position. Any compensation
included in the determination of the liability premiums corresponds to seniority premiums for retirement. Actuarial gains and losses are
recognized on profit or loss for the year. The retirement benefit liability and the related net cost of the period are determined under
the projected unit credit method based on projected salaries and certain assumptions determined by independent actuaries.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Liabilities for employee benefits recognized
in the consolidated statement of financial position represent the present value of the defined benefit obligation.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Republic operates various employee benefit
plans. The contributions to these benefit plans are either contractually determined by the terms of a collective bargaining agreement
with the United Steelworkers or they are under the terms of a defined contribution plan. Accordingly, the company pays fixed contributions
to separate entities and they are expensed in the period in which the employees rendered the services entitling them to the benefits.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory', window );">Earnings per share</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>n.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Earnings per share
</i></b><i>&#8211;</i> Income per share is calculated by dividing net income or loss related to the controlling interests, by the weighted
average shares outstanding during each year presented.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory', window );">Income taxes</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>o.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Income taxes</i></b><i>
&#8211; </i>Income taxes represents the sum of the tax currently payable and deferred taxes.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Current tax</i></b>
&#8211; The Company incurs Income Tax (ISR) (See note 15) which is recorded in the result in the year in which it is determined. Determined
ISR is based on fiscal earnings. Fiscal earning differs from the gain reported in the Consolidated Comprehensive Income Statement, due
to taxable income or deductible expenses in other years and items which are never taxable or deductible. The tax liability for the Company
is computed using statutory rates promulgated or substantially approved at the end of the period on report. </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Deferred tax</i></b>
&#8211;Deferred tax is recognized on differences between the carrying amounts of assets and liabilities in the financial statements and
the corresponding tax basis using the liability method. Deferred tax liabilities are generally recognized for all taxable temporary differences,
and deferred tax assets are generally recognized for all deductible temporary differences to the extent that it is probable that taxable
profits will be available against which those deductible temporary differences can be utilized. Such assets and liabilities are not recognized
if the temporary difference arises from goodwill or from the initial recognition (other than in a business combination) of other assets
and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">The carrying amount of deferred tax assets
is reviewed at each balance sheet date and reduced by a valuation allowance to the extent that it is no longer probable that sufficient
taxable earnings will be available to allow all or part of the asset to be recovered.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">Deferred tax assets and liabilities are
computed using the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based on
tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date. The effects of changes in the statutory
rates are accounted for in the period that includes the enactment date. The measurement of deferred tax liabilities and assets reflects
the tax consequences that would follow from the manner in which the Company expects, at the reporting date, to recover or settle the carrying
amount of its assets and liabilities.</p>



<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">&#160;</p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">&#160;</p>









<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">Deferred tax assets and liabilities are
offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to
income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities on a net basis.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 78pt; text-align: justify">The Company follows the practice of recognizing
the benefit from the amortization of acquired or generated tax losses in current earnings that are amortized.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Current and deferred
tax for the period</i></b> &#8211; Current and deferred tax are recognized as an expense or income in periodic profit or loss, except
when they relate to items that are recognized in other comprehensive income (loss) or directly in equity, in which case, the current and
deferred tax are also recognized in other comprehensive income (loss) or directly in equity, respectively.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Interests on recoverable
tax balances</i></b> &#8211; Interest on recoverable tax balances are presented in the consolidated statements of comprehensive income
as interest income.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory', window );">Foreign currencies</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>p.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Foreign currencies
&#8211; </i></b>In preparing the financial statements of each individual group entity, transactions in currencies other than the entity&#8217;s
functional currency (foreign currencies) are recognized at the rates of exchange prevailing at the dates of the transactions. At the end
of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date. In the
case of non-monetary items, which arise from the payment or collection of anticipated considerations, are recognized at the exchange rate
in force of the date of the transaction. </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Exchange differences are recognized in
profit or loss in the period in which they arise except for:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Exchange differences on foreign
currency borrowings relating to assets under construction for future productive use,&#9; which are included in the cost of those assets
and are recorded as an adjustment to interest costs on those foreign currency borrowings;</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Exchange differences on transactions
entered into in order to hedge certain foreign currency risks; and</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Exchange differences on monetary
items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming
part of the net investment in the foreign operation), which are recognized initially in other comprehensive income and reclassified from
equity to profit or loss on sale of all or part of the net investment.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory', window );">Financial instruments</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>q.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Financial instruments
&#8211; </i></b>Financial assets and financial liabilities are recognized when a group entity becomes a part to the contractual provisions
of the instrument.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Financial assets and financial liabilities
are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets
and financial liabilities are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate,
on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair
value through profit or loss are recognized immediately in profit or loss.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory', window );">Financial assets</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>r.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Financial assets &#8211;
</i></b>Financial assets are classified into the following specified categories: &#8220;financial assets at fair value through profit
or loss&#8221;, &#8220;held-to-maturity investments&#8221;, &#8220;available-for-sale financial assets&#8221; and &#8220;loans and receivables&#8221;.
The classification depends on the nature and purpose of the financial assets and is determined at the time of initial recognition. All
regular way purchases or sales of financial assets are recognized and derecognized on a trade date basis. </font></td></tr></table>




<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Regular way purchases or sales are purchases
or sales of financial assets that require delivery of assets within the time frame established by regulation or convention in the marketplace.</p>





<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The effective interest method is a method
of calculating the amortized cost of a debt instrument and of allocating interest income over the relevant period. The effective interest
rate is the rate that exactly discounts estimated future cash receipts (including all fees and points paid or received that form an integral
part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the debt instrument,
or, (where appropriate), a shorter period, to the net carrying amount on initial recognition.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company does not have financial assets
classified as &#8220;available-for-sale financial assets&#8221;.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Loans and receivables are non-derivative
financial assets with fixed or determinable payments that are not quoted in an active market. Loans and accounts receivable are measured
at amortized cost using the effective interest method, less any impairment.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Financial assets are assessed for indicators
of impairment at the end of each reporting period. Financial assets are considered to be impaired when there is objective evidence that,
&#9;as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows
of the investment have been affected.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Objective evidence of impairment could
include:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Significant financial difficulty
of the issuer or counterparty; </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Breach of contract, such
as a default or delinquency in interest or principal payments; </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">It becoming probable that
the borrower will enter bankruptcy or financial re-organization; or</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The disappearance of an active
market for that financial asset because of financial difficulties.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">For certain categories of financial assets, such as trade receivables, assets
that are assessed not to be impaired individually are, in addition, assessed for impairment on a collective basis. Objective evidence
of impairment for a portfolio of receivables could include the Company&#8217;s past experience of collecting payments, as well as observable
changes in national or local economic conditions that correlate with default on receivables.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">For financial assets carried at amortized
cost, the amount of the impairment loss recognized is the difference between the asset&#8217;s carrying amount and the present value of
estimated future cash flows, discounted at the financial asset&#8217;s original effective interest rate.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">The carrying amount of the financial asset
is reduced by the impairment loss directly for all financial assets with the exception of trade receivables, where the carrying amount
is reduced through the use of an allowance account. When a trade receivable is considered uncollectible, it is written off against the
allowance account. Subsequent recoveries of amounts previously written off are credited against the allowance account. Changes in the
carrying amount of the allowance account are recognized in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">Except for equity instruments available for
sale, if, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively to an event
occurring after the impairment was recognized, the previously recognized impairment loss is reversed through profit or loss to the extent
that the carrying amount of the investment at the date the impairment is reversed does not exceed what the amortized cost would have been
had the impairment not been recognized.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">The Company recognizes a financial asset only
when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the
risks and rewards of ownership of the asset to another entity. If the Company neither transfers nor retains substantially all the risks
and rewards of ownership and continues to control the transferred asset, the Company recognizes its retained interest in the asset and
an associated liability for amounts it may have to pay. If the Company retains substantially all the risks and rewards of ownership of
a transferred financial asset, the Company continues to recognize the financial asset and also recognizes a collateralized borrowing for
the proceeds received.</p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>







<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">On recognition totally a financial asset,
the difference between the carrying amount of an asset and the sum of the consideration received and receivable and the cumulative gain
or loss that had been recognized in other comprehensive income and accumulated in equity is recognized in profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">When
the financial asset is partially derecognized (when the Company retains the option to repurchase part of a transferred asset, or retains
residual interest that does not result in the retention of substantial risks and rewards of ownership and the Company retains control),
the Company will distribute the initial value of the financial asset between the part that continues to be recognized and the part that
is no longer recognized based on the fair values </font><font style="font-family: Arial, Helvetica, Sans-Serif">&#8203;&#8203;</font><font style="font-family: Trebuchet MS, Times, Serif">of
various parts as of the transfer date. The difference between the book value assigned to the part that is no longer recognized and the
sum of the consideration received by such part; and any accumulated profit or loss assigned to it that has been recognized in other comprehensive
income will be recognized in the consolidated income statement.</font></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory', window );">Financial liabilities</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>s.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Financial liabilities
&#8211; </i></b>Debt and equity instruments issued by a group entity are classified as either financial liabilities or as equity in accordance
with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Financial liabilities
are classified as either financial liabilities &#8220;at fair value through profit or loss&#8221; or &#8220;other financial liabilities&#8221;.
</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Financial liability at fair value with
changes through profit or loss is a financial liability classified as held for trading or it is designated as at fair value with changes
through profit or loss.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">A financial liability is classified as
held for trading if:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">It has been acquired principally
for the purpose of repurchasing it in the near term; </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">On initial recognition, it
is part of a portfolio of identified financial instruments that the Company manages together and has a recent actual pattern of short-term
profit-taking; or </font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">It is a derivative that has
not been designated as a hedging instrument and fulfils the condition to be effective.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">A financial liability other than a financial
liability held for trading may be designated as at fair value through profit or loss upon initial recognition if:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Such designation eliminates
or significantly reduces a measurement or recognition inconsistency that would otherwise arise; or</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 78pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The yield of a group of financial
assets, financial liabilities or both, is administered and assessed based on its fair value, according to an investment strategy or risk
management that the Company has documented and provided internal information over that group, based on its fair value; or</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The financial liability forms
part of a group of financial assets or financial liabilities or both, which is managed and its performance is evaluated on a fair value
basis, in accordance with the Company&#8217;s documented risk management or investment strategy, and information about the grouping is
provided internally on that basis; or</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">It forms part of a contract
containing one or more embedded derivatives, and IAS 39, <i>Financial Instruments: Recognition and Measurement,</i> permits the entire
combined contract (asset or liability) to be designated as at fair value through profit or loss.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Financial liabilities at
fair value through profit or loss are recorded at fair value, with any gains or losses arising on remeasurement recognized in profit or
loss. The net gain or loss recognized in profit or loss incorporates any interest paid on the financial liability and is included in the
&#8216;other gains and losses&#8217; line item in the consolidated statement of comprehensive income.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>











<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Other financial liabilities
including borrowings are subsequently measured at amortized cost using the effective interest method. The effective interest method is
a method of calculating the amortized cost of a financial liability and of allocating interest expense over the relevant period. The effective
interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial liability,
or (where appropriate a shorter period), to the net carrying amount on initial recognition.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 56.7pt"></td><td style="width: 21.3pt">-</td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">The Company derecognizes
financial liabilities when, and only when, the Company&#8217;s obligations are discharged, cancelled or expire. The difference between
the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit or loss at
that time. </font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory', window );">Derivative financial instruments</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>t.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Derivative financial
instruments &#8211; </i></b>The Company sometimes uses derivative financial instruments for hedging risks associated with natural gas
prices; this commodity is used for the production of goods, for which it conducted studies on historical consumption, future requirement
and commitments acquired, thus diminishing its exposure to risks other than its normal operating risks.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">These derivatives are initially recognized
at fair value at the date the derivative contracts are entered into and subsequently are remeasured to the fair value at the end of reporting
period. The resulting gain or loss is recognized in profit or loss immediately unless the derivative is designated and effective as a
hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">To mitigate the risks associated with
changes in natural gas prices occurring naturally as a result of the supply and demand on international markets, the Company uses natural
gas cash-flow exchange contracts or natural gas swaps to offset fluctuations in the price of natural gas, whereby the Company receives
a floating price and pays a fixed price. Fluctuations in natural gas prices from volumes consumed are recognized as part of the Company&#8217;s
operating cost.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">At the inception of the hedge relationship,
the Company documents the relationship between the hedging instrument and the hedged item, along with its risk management objectives and
its strategy for undertaking various hedge transactions. Furthermore, at the inception of the hedge and on an ongoing basis, the Company
documents whether the hedging instrument is highly effective in offsetting exposure to changes in fair values or cash flows of the hedged
item attributable to the hedged risk.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The effective portion of changes in
the fair value of derivatives that are designated and qualify as cash flow hedges is recognized in other comprehensive income and accumulated
under the heading of <i>fair value of derivative financial instruments, </i>net of the corresponding income taxes. The gain or loss relating
to the ineffective portion of hedge instrument is recognized immediately in profit or loss, and is included in the cost of sales line
item.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">The Company periodically evaluates the
changes in cash flows of the derivative instrument to analyze if the swaps are highly effective for mitigating the exposure to natural
gas price fluctuations. A hedge instrument is considered to be highly effective when changes in its fair value or cash flows of the primary
position are compensated on a regular or cumulatively basis, by changes in fair value or cash flows of the hedging instrument in a range
between 80% and 125%.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Amounts previously recognized in other
comprehensive income are reclassified to profit or loss in the periods when the hedged item is recognized in profit or loss, in the same
line of the consolidated statement of comprehensive income as the recognized hedged item. However, when the hedged forecasted transaction
results in the recognition of a non-financial asset or a non-financial liability, the gains and losses previously accumulated in equity
are transferred from equity and included in the initial measurement of the cost of the non-financial asset or non-financial liability.</p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>



<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 56.7pt; text-align: justify">Hedge accounting is discontinued when
the Company revokes the hedging relationship, when the hedging instrument expires or is sold, terminated, or exerted, or when it no longer
qualifies for hedge accounting. Any gain or loss accumulated from the hedge instrument that had been recognized in other comprehensive
income and accumulated in equity at that time remains in equity until the forecast transaction is ultimately recognized in profit or loss.
When a forecast transaction is no longer expected to occur, the gain or loss accumulated in equity is recognized immediately in profit
or loss.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue', window );">Revenue from contracts with customers</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>u.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Revenue from contracts
with customers</i></b><i> &#8211;</i> The income derived from contracts with customers is recognized at the moment in which the control
of the goods or services is transferred to the client for an amount that reflects the consideration to which the company expect to have
rights, in exchange for those goods and services.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The Company&#8217;s revenues are mainly
recognized at a point of time from sales to direct customers.The Company does not have any obligations to be fulfilled in the contracts,
which are obligations to be fulfilled separately and in which a portion of the transaction price should be allocated, other than the delivery
of products confirming to the specifications of a customer purchase order. When determining the transaction price for the sale of products,
the Company would consider the possible effects of the variable consideration, the existence of important financing components, the consideration
other than cash and the consideration payable to the client.</p>



<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Contract assets</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An asset of the contract is the right
to obtain a consideration in exchange for the goods or services transferred to the client when that right is conditioned by something
other than the passage of time. If the Company fulfills an obligation by transferring goods or services to a customer before the customer
pays the consideration or before collection is due, an asset derived from the contract is recognized for the conditional consideration
that the Company is entitled to collect.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Accounts receivable</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">An account receivable represents the
company&#8217;s right to collect a consideration that is unconditional, that is, only the passage of time is required so that the payment of
the consideration is payable.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Contract liabilities</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">A contract liability is the obligation
of an entity to transfer goods or services to a customer from whom the entity has already received a consideration (advance from customers)
or that consideration is already payable. If a customer pays a consideration, or the Company has an unconditional right to receive an
amount as consideration before the Company transfers a good or service to the customer, the Company recognizes a contract liability when
the payment is made or is due.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory', window );">Financial information by operating segment</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>v.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Financial information
by operating segment - </i></b>An operating segment is an identifiable component of the Company that performs business activities, from
which it may earn revenues and incur expenses, including those income and expenses related to transactions with other components of the
entity and upon which the company has separate financial information that is evaluated regularly by the Board of Directors, in making
decisions to allocate resources and assess segment performance.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory', window );">Environmental liabilities</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>w.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Environmental liabilities
- </i></b>The Company and other steel companies are subject to stringent environmental laws and regulations. It is the policy of the Company
to endeavor to comply with applicable environmental laws and regulations. The Company established a liability for an amount which the
Company believes is appropriate, based on information currently available, to cover costs of environmental remediation it deems probable
and estimable. The liability represents an estimate of the environmental remediation costs associated with the required future steps of
remediation, based upon management&#8217;s evaluation of probable outcomes. These estimates are based on currently available facts, existing
technology and presently enacted laws and regulations. The precise timing of remediation activities cannot be reliably determined at this
time due to the absence of any deadlines for remediation under the applicable environmental laws and regulations pursuant to which such
remediation costs will be expended. Accordingly, the Company has not discounted its environmental liabilities. Currently no claims for
recovery are netted against the recorded liabilities.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForExpensesExplanatory', window );">Cost of sales and expenses by function</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif"><b>x.</b></font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif"><b><i>Cost of sales and expenses
by function - </i></b>The Company classifies its costs and expenses by function in the Consolidated Statements of Comprehensive Income,
according to accepted practices for the industry in which it operates.</font></td></tr></table><span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<tr>
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<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for business combinations. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for earnings per share.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for environment related expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<tr>
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<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForExpensesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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</tr>
<tr>
<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for financial assets. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
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<tr>
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<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for financial instruments. [Refer: Financial instruments, class [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for financial liabilities. [Refer: Financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for foreign currency translation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for goodwill. [Refer: Goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForGoodwillExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for the impairment of assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for income tax.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
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<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for measuring inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2020-01-01<br> -Paragraph 36<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_36_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for property, plant and equipment. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>nonnum:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for provisions. [Refer: Provisions]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory</td>
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<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for recognising revenue. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 117<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_117_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 46<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_46&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for allowances for doubtful accounts.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for Conversion of foreign subsidiaries' financial statements.</p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558289677864">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of preparation and presentation of the consolidated financial statements (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">CSG Comercial, S.A. de C.V.</font></td>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">99.95%</font></td>
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  <tr>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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  <tr>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Acero Transportes San, S.A. de C.V. (1)</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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  <tr>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">99.99%</font></td>
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  <tr>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
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  <tr>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">99.99%</font></td>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">99.99%</font></td>
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  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Simec International 9, S.A.P.I. de C.V. </font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Corporativos G&#38;DL, S.A. de C.V. (8)</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Orge, S.A. de C.V.&#160;&#160;</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">99.99%</font></td>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">99.99%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Sider&#250;rgica del Occidente y Pacifico, S.A. de C.V.&#160;&#160;</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
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    </tr>
  <tr>
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    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">97.61%</font></td>
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    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Aceros Especiales Simec Tlaxcala, S.A. de C.V. </font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Gases Industriales de Tlaxcala, S.A. de C.V. </font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">GSIM de Occidente S.A. de C.V.</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Fundiciones de Acero Estructural, S.A. de C.V. </font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr style="vertical-align: bottom">
    <td style="width: 62%; padding-right: 5.4pt; padding-left: 5.4pt">
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    </td>
    <td style="width: 14%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="width: 9%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="width: 15%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="font: 9.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify; text-indent: -5.4pt">Simec Sider&#250;rgico, S.A.
    de C.V. (10)</p>


    </td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.4pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif"><b>Subsidiaries established in foreign countries:</b></font></td>
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    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 8.55pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">SimRep Corporation and Subsidiaries (3) (4) (5)</font></td>
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    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">99.41%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Pacific Steel, Inc. (4)</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Pacific Steel Projects, Inc. (4)</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Simec Steel, Inc. (4)</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Simec USA, Corp. (4)</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">Undershaft Investments, NV. (6)</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: -5.05pt; padding-left: 5.4pt; text-align: justify; text-indent: -5.4pt"><font style="font: 9.5pt Trebuchet MS, Times, Serif">GV do Brasil Industria e Comercio de A&#231;o LTDA (7)</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><font style="font: 9.5pt Trebuchet MS, Times, Serif">100.00%</font></td>
    </tr>
  <tr>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

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<td style="width: 35.45pt"></td><td style="width: 18pt">(1)</td><td style="text-align: justify; padding-right: 13.9pt">Companies located in San Luis Potosi. For purposes of this report constitute the
&#8220;Grupo San&#8221;.</td></tr></table>

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<td style="width: 35.45pt"></td><td style="width: 18pt"><font style="font-family: Trebuchet MS, Times, Serif">(2)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Company established in Netherlands.</font></td></tr></table>

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<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(3)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">ICH owns 0.59% of the shares
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<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(4)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Companies established in
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<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(5)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">SimRep as an individual company
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are named &#8220;Republic&#8221;.</font></td></tr></table>

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<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(6)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Company established in Cura&#231;ao.</font></td></tr></table>

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<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(7)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Companies established in
Brazil.</font></td></tr></table>

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their capital stock.</font></td></tr></table>

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<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(9)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Company incorporated in 2017.</font></td></tr></table>

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<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(10)</font></td><td style="text-align: justify; padding-right: 13.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Company incorporated in 2018.</font></td></tr></table><span></span>
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<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Relevant exchange rates used in the conversion
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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December 31, 2020 (*)</font></td>
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December 31, 2019 (*)</font></td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<td style="width: 56.7pt"></td><td style="width: 0.5in">(*)</td><td style="text-align: justify; padding-right: 13.9pt">Average exchange rate used to translate revenues, costs and expenses of the companies
mentioned above.</td></tr></table><span></span>
</td>
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<tr class="ro">
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of subsidiaries. [Refer: Subsidiaries [member]]</p></div>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about Cash and cash equivalents.</p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558281411208">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Trade receivables - Net (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory', window );">Schedule of Age of Receivables Past Due</a></td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

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<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">During the years ended December 31,
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    <td style="border-top: Black 1pt solid; width: 14%; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="width: 10%; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td></tr>
  <tr>
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    <td style="vertical-align: bottom; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
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<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of financial assets that are either past due or impaired. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 37<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_37&amp;doctype=Standard&amp;book=b<br> -URIDate 2020-01-01<br></p></div>
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<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Recoverable taxes (Tables)<br></strong></div></th>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about recoverable taxes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558281000728">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Inventories (Tables)<br></strong></div></th>
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<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">Accumulated depreciation of property,
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&#160;</td>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&#160;</td>
    <td>&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&#160;</td>
    <td>&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: left">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">21,762</font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutNetBookValueOfPropertyPlantAndEquipmentExplanatory', window );">Schedule of Net Book Value of Property, Plant and Equipment</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">The net book value of property, plant
and equipment is as follows (in millions of Mexican pesos):</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
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    <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">Land</font></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">Buildings</font></td>
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    <p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center">Machinery and</p>
    <p style="font: bold 8.5pt Trebuchet MS, Times, Serif; margin: 0; text-align: center">Equipment</p></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">Transportation equipment</font></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">Furniture, mixtures and computer equipment</font></td>
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    <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">Total</font></td></tr>
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    <td style="width: 30%; padding-right: 2.9pt; padding-left: 2.9pt">&#160;</td>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 9%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 9%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 2%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 1%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; width: 8%; padding-right: -2.9pt; padding-left: 2.85pt; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2018</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">1,217</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">3,625</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">7,187</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">78</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">64</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">4,800</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">16,971</font></td></tr>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2019</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">1,291</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">4,056</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">9,879</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">76</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">64</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">1,371</font></td>
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    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 3.7pt; padding-left: 2.9pt; text-align: right">&#160;</td>
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.9pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.9pt"><font style="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2020</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -2.85pt; padding-left: 2.9pt; text-align: justify"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">1,316</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: 0.85pt; padding-left: 2.85pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">4,227</font></td>
    <td style="border-bottom: Black 2.25pt double; font: 8.5pt Arial, Helvetica, Sans-Serif; padding-right: -1.4pt; padding-left: 2.9pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about net book value of property, plant and equipment.</p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558289911864">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible and other long-term assets (Tables)<br></strong></div></th>
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    <td style="width: 1%">&#160;</td>
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    <td style="width: 1%">&#160;</td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

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    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
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  <tr>
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    <td style="vertical-align: bottom; padding-top: 6pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
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  <tr>
    <td style="vertical-align: bottom; padding-right: 0.05in; padding-left: 3.5pt; text-indent: -3.5pt">&#160;</td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-right: 2pt; vertical-align: bottom; padding-top: 6pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 2pt">&#160;</td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="border-top: Black 1pt solid; vertical-align: bottom; padding-top: 6pt; padding-right: 2pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
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  <tr>
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    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 3pt; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
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    <td style="vertical-align: bottom; padding-top: 3pt; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center; text-indent: -2.4pt">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: -3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
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  <tr>
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    <td style="width: 2%">&#160;</td>
    <td style="padding-right: 2pt; width: 14%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="padding-right: 2pt; width: 14%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="padding-right: 2pt; width: 14%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 16%">&#160;</td>
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  </table>
<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>



<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Symbol">*</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif">Intangible assets with undefined
useful life.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(1)</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif">Intangible assets from the
Republic acquisition.</font></td></tr></table>

<p style="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(2)</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif">The San 42 trademark and
the goodwill are presented net of impairment losses recorded in 2009 for $16,000 and $2,352,000, respectively.</font></td></tr></table>

<p style="font: 8pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(3)</font></td><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif">Intangible assets from the
Grupo San acquisition.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory', window );">Schedule of Reconciliation between Opening and Closing Balances</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">The reconciliation between the opening
and closing balances of each year is presented below:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt">
  <tr style="vertical-align: bottom">
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    <td colspan="2" style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><b>Original</b></p>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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    <td style="width: 3%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">$&#160;</font></td>
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    <td style="width: 3%; padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">$&#160;</font></td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(9,880)</font></td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: -2.85pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">10,782</font></td>
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    <td style="border-bottom: Black 1pt solid; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">35,065</font></td></tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt"><font style="font-family: Trebuchet MS, Times, Serif">Balance as of December 31, 2019</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="padding-right: 0.85pt; padding-left: 3.5pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">4,706,666</font></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]</p></div>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounts payable trade and other accrued liabilities (Tables)<br></strong></div></th>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about trade accounts payable and other accrued liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558278285944">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee benefits (Tables)<br></strong></div></th>
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</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutComponentsOfNetCostOfBenefitsPlanToEmployeesExplanatory', window );">Schedule of Components of Net Cost of Benefits Plan to Employees</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Components of net
cost of benefits plan to employees are as follows:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt">
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    <td style="padding-right: 3.55pt; padding-left: 21.3pt; text-indent: -21.3pt">&#160;</td>
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    <td style="padding-right: 3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
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    <td style="padding-right: -1pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">9,294</font></td>
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    <td style="padding-right: -1.15pt; padding-left: 3.95pt">&#160;</td>
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    <td style="padding-right: -1.15pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">4,025</font></td></tr>
  <tr style="vertical-align: bottom">
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    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">528</font></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: -1.15pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">1,947</font></td>
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    <td style="padding-right: -1.15pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">1,481</font></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">Anticipated reduction obligations</font></td>
    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(2,366)</font></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: -1.15pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">296</font></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: -1.15pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(327)</font></td></tr>
  <tr style="vertical-align: bottom">
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    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">20,579</font></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: -1.15pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">32,934</font></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: -1.15pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(17,928)</font></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">34,810</font></td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">41,598</font></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(9,910)</font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutComponentsOfExpenseExplanatory', window );">Schedule of Components of Expense</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">The expense for the years 2020, 2019
and 2018 was recorded as follows:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt">
  <tr style="vertical-align: bottom">
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>2 0 2 0</b></font></td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>2 0 1 9</b></font></td>
    <td style="padding-right: 3.95pt; padding-left: 21.3pt; text-indent: -21.3pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.95pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>2 0 1 8</b></font></td></tr>
  <tr style="vertical-align: bottom">
    <td style="width: 56%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&#160;</td>
    <td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 10%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 4%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 2%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 10%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 4%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 10%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-indent: -3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">Cost of sales</font></td>
    <td style="padding-right: -1pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">19,494</font></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: -1pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">23,296</font></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: -1.15pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(5,550)</font></td></tr>
  <tr>
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    <td style="vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="vertical-align: top; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">15,316</font></td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -1.15pt; padding-left: 3.95pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: justify">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">34,810</font></td>
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    <td style="border-bottom: Black 2.25pt double; padding-right: -1pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -1.15pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory', window );">Schedule of Defined Benefit Obligation and Balance of Liability</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 56.7pt; text-align: justify">Changes in the present value of the defined
benefit obligation and the balance of the liability consist of the following:</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt">
  <tr style="vertical-align: bottom">
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    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: 11pt Book Antiqua, Times, Serif; padding-right: -4.55pt; padding-left: 3.95pt; text-align: center"><font style="font: 10pt Trebuchet MS, Times, Serif"><b>2 0 1 9</b></font></td></tr>
  <tr style="vertical-align: bottom">
    <td style="width: 72%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&#160;</td>
    <td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 10%; padding-right: 5.65pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 4%; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="width: 2%; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="width: 10%; padding-right: 2pt; padding-left: 3.95pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom">
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    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">123,368</font></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: -1pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">81,770</font></td></tr>
  <tr style="vertical-align: bottom">
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    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">6,736</font></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">2,179</font></td></tr>
  <tr style="vertical-align: bottom">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558278623384">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income taxes (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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    <td style="border-top: Black 1pt solid; width: 13%; padding-right: 3.95pt; padding-left: 3.95pt; text-align: right">&#160;</td>
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    <td style="padding-right: 3.95pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">&#160;&#160;&#160;341,531</font></td>
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    <td style="padding-right: 3.95pt; padding-left: 15.85pt; text-align: justify; text-indent: -4pt">&#160;</td>
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    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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    <td style="border-top: Black 1pt solid; border-bottom: Black 2.25pt double; padding-right: -3.95pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutIncomeTaxExpenseBenefitExplanatory', window );">Schedule of Income Tax Expense (Benefit)</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0pt 13.9pt 12pt 35.45pt; text-align: justify">During 2020 and 2019, the income tax
expense (benefit) attributable to income was different from the one that will result for applying 30% (tax rate in Mexico) before these
provisions, as a result of the items shown below:</p>

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    <td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right">&#160;</td></tr>
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    <td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(139,134)</font></td>
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    <td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
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  <tr>
    <td style="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"><font style="font-family: Trebuchet MS, Times, Serif">Benefit from utilization of tax loss carry-forwards and others (1)</font></td>
    <td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">16,173</font></td>
    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -3.7pt; padding-left: 3.95pt; text-align: right"><font style="font-family: Trebuchet MS, Times, Serif">(1,238,444)</font></td></tr>
  <tr>
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    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
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  <tr>
    <td style="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: 10pt"><font style="font-family: Trebuchet MS, Times, Serif">Income tax expense (2)</font></td>
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    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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    <td style="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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  <tr>
    <td style="padding-right: 3.95pt; padding-left: 3.15pt; text-indent: -3.15pt"><font style="font-family: Trebuchet MS, Times, Serif">Effective tax rate</font></td>
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    <td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 13.85pt; padding-left: 3.95pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: -3.95pt; padding-left: 3.95pt">&#160;</td>
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  </table>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(1)</font></td><td style="text-align: justify; padding-right: 13.05pt"><font style="font-family: Trebuchet MS, Times, Serif">This amount corresponds
to the income tax benefit obtained by those companies that used tax loss carry-forwards in the years presented that were generated previously
to 2020, 2019 and 2018, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.05pt 0 56.7pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35.45pt"></td><td style="width: 21.25pt"><font style="font-family: Trebuchet MS, Times, Serif">(2)</font></td><td style="text-align: justify; padding-right: 13.05pt"><font style="font-family: Trebuchet MS, Times, Serif">For the purpose of determining
the effective tax rate, the payments corresponding to taxes from previous years and expenses that were paid by various group companies
derived from repair agreements during 2020 and 2019 fiscal years were not considered within the income tax expense.</font></td></tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutTaxLossesPendingOfAmortizeExplanatory', window );">Schedule of Tax Losses Pending of Amortize</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">As of December 31, 2020, Grupo Simec,
S.A.B. de C.V. and certain of its Mexican subsidiaries have updated tax losses pending of amortize as follows:</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" align="center" style="font: 10pt Times New Roman, Times, Serif; width: 70%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: center"><b>Origin </b></p>
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    <td style="border-bottom: Black 1pt solid; white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">
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    <td style="width: 4%; padding-right: -3.95pt; padding-left: 5.4pt">&#160;</td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory', window );">Schedule of Deferred Income Tax Liability</a></td>
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the main temporary differences comprising the deferred income tax liability included in the consolidated statements of financial position.</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 35.45pt">
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    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
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    <td style="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td></tr>
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    <td style="border-bottom: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&#160;</td>
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    <td style="padding-right: 13.85pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: -3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
    <td style="padding-right: -3.7pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td></tr>
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    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
    <td style="padding-right: -3.7pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: -3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
    <td style="padding-right: -3.7pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td></tr>
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    <td style="padding-right: -3.7pt; padding-left: 3.55pt">&#160;</td>
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    <td style="padding-right: -3.7pt; padding-left: 3.55pt">&#160;</td>
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    <td style="border-top: Black 1pt solid; padding-right: -3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt; text-align: right">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-right: -3.7pt; padding-left: 3.55pt">&#160;</td>
    <td style="border-top: Black 1pt solid; padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td></tr>
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  <tr style="vertical-align: bottom">
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    <td style="padding-right: -3.55pt; padding-left: 3.55pt">&#160;</td>
    <td style="padding-right: 3.55pt; padding-left: 3.55pt">&#160;</td>
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</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_g&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about income tax charged credited.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td style="white-space:nowrap;">simecb_DisclosureOfDetailedInformationAboutIncomeTaxChargedCreditedExplanatory</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about income tax expense benefit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about tax losses pending of amortize.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558281640808">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stockholders' equity (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of classes of share capital. [Refer: Share capital [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 79<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_79_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about reconciliation of number of Shares outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558288431768">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Non-controlling interest (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfNoncontrollingInterestAbstract', window );"><strong>Disclosure of Non-controlling interest [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
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</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutNonControllingInterestChangesExplanatory', window );">Schedule of Non-controlling Interest Changes</a></td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 35.45pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about non-controlling interest changes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558281431992">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Transactions and balances with related parties (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify; text-indent: 56.7pt">(*) Correspond
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</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfDetailedInformationAboutBalancesReceivableFromAndPayableToRelatedPartiesExplanatory', window );">Schedule of Balances Receivable from and Payable to Related Parties</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0 13.85pt 0 14.2pt; text-align: justify; text-indent: 56.7pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 14.2pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 94%; border-collapse: collapse; margin-left: 18pt">
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  <tr>
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  <tr>
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  <tr>
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  <tr>
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  <tr>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify">&#160;</p>





<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 94%; border-collapse: collapse; margin-left: 18pt">
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<td><strong> Name:</strong></td>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558281205192">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cost of sales and expenses by their nature (Tables)<br></strong></div></th>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558281205192">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Other (income) expenses, net (Tables)<br></strong></div></th>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558278589848">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial instruments (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialInstrumentsAbstract', window );"><strong>Disclosure of detailed information about financial instruments [abstract]</strong></a></td>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsExplanatory', window );">Schedule of Book Value of Assets and liabilities Denominated in Foreign Currency</a></td>
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monetary assets and monetary liabilities denominated in foreign currency at the end of the reporting period are as follows (includes foreign
subsidiaries):</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.9pt 0 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse; margin-left: 56.7pt">
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<tr class="re">
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<td class="text"><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"><td style="text-align: justify; padding-right: 13.85pt"><font style="font-family: Trebuchet MS, Times, Serif">The following table
sets out details of additional bank lines of credit (to be used as letter of credits) that the Company has at its disposal to reduce liquidity
risk. These lines of credit are obtained by the Company and one part of them has been used for some of the subsidiaries of Industrias
CH, S.A.B. de C.V.:</font></td></tr></table>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&#160;</p>

<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 0; text-align: justify">&#160;</p>

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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of financial assets. [Refer: Financial assets]</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about additional bank lines of credit.</p></div>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558278723016">
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    <td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;</font></td>
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    <td style="vertical-align: top; text-align: justify"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;</font></td>
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
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<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="vertical-align: bottom">&#160;</td>
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
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<p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">&#160;</p>

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  <tr>
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  <tr>
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    <td style="border-top: Black 1pt solid; vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: top; text-align: justify">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
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    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;</font></td>
    <td style="vertical-align: bottom; text-align: right"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;</font></td>
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    <td style="vertical-align: bottom; text-align: justify"><font style="font: 9pt Trebuchet MS, Times, Serif">&#160;</font></td>
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</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfProductsAndServicesExplanatory', window );">Schedule of Information on Products</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">Information on products:</p>

<table cellspacing="0" cellpadding="0" align="right" style="font: 10pt Times New Roman, Times, Serif; width: 95%; border-collapse: collapse">
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
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    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
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    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
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    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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    <td style="padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: right">&#160;</td>
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</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfGeographicalAreasExplanatory', window );">Schedule of Information About Geographical Areas</a></td>
<td class="text"><p style="font: 10pt Trebuchet MS, Times, Serif; margin: 0 13.85pt 0 35.45pt; text-align: justify">Information about geographical areas:</p>

<table cellspacing="0" cellpadding="0" align="left" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
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  <tr style="vertical-align: bottom">
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    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: justify">&#160;</td>
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    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1pt solid; padding-right: -5.75pt; padding-left: 3.95pt; text-align: center"><font style="font-family: Trebuchet MS, Times, Serif"><b>2 0 1 9</b></font></td>
    <td style="padding-right: 13.85pt; padding-left: 3.95pt; text-align: center">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="width: 6%">&#160;</td>
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    <td style="padding-right: -1pt; padding-left: 3.95pt; width: 1%"><font style="font-family: Trebuchet MS, Times, Serif">$</font></td>
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  <tr style="vertical-align: bottom">
    <td>&#160;</td>
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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    <td style="padding-right: -1.15pt; padding-left: 3.95pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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    <td style="border-bottom: Black 1pt solid; padding-right: -1pt; padding-left: 3.95pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the entity's products and services. [Refer: Products and services [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<tr>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558277462584">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Significant events (Details)<br> $ / shares in Units, $ in Thousands, $ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
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<th class="th">
<div>Mar. 10, 2020 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>USD ($) </div>
<div>shares </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Sep. 30, 2018 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>May 01, 2018 </div>
<div>T</div>
</th>
<th class="th">
<div>Dec. 31, 2012 </div>
<div>MXN ($)</div>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfBusinessCombinationsLineItems', window );"><strong>Disclosure of detailed information about business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred', window );">Amount of Consideration</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">$ 1,631,827<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">$ 2,452,028<span></span>
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<td class="nump">$ 1,990,000<span></span>
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<td class="nump">$ 1,990,000<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BusinessCombinationsAxis=simecb_FirstSteelMillOfArcelorMittalInBrazilMember', window );">First Steel Mill of ArcelorMittal in Brazil [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfBusinessCombinationsLineItems', window );"><strong>Disclosure of detailed information about business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ProductionCapacity', window );">Production capacity | T</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">600,000<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BusinessCombinationsAxis=simecb_SecondSteelMillOfArcelorMittalInBrazilMember', window );">Second Steel Mill of ArcelorMittal in Brazil [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfBusinessCombinationsLineItems', window );"><strong>Disclosure of detailed information about business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfBusinessCombinationsLineItems', window );"><strong>Disclosure of detailed information about business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="nump">83,862<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">99.41%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">$ 3,454<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 289,660<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2020-01-01<br> -Paragraph B64<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B64_f&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfBusinessCombinationsLineItems</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of dividends recognised as distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 107<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_107&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendsPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfInstrumentsOrInterestsIssuedOrIssuable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of instruments or interests issued or issuable at acquisition date for equity interests of the acquirer transferred as consideration in a business combination.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2020-01-01<br> -Paragraph B64<br> -Subparagraph f<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B64_f_iv&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfInstrumentsOrInterestsIssuedOrIssuable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PercentageOfVotingEquityInterestsAcquired">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2020-01-01<br> -Paragraph B64<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B64_c&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PercentageOfVotingEquityInterestsAcquired</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_NumberOfCommonSharesAcquiredPerSharePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of common shares acquired per share price.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_NumberOfCommonSharesAcquiredPerSharePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ProductionCapacity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Production capacity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ProductionCapacity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BusinessCombinationsAxis=simecb_FirstSteelMillOfArcelorMittalInBrazilMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BusinessCombinationsAxis=simecb_FirstSteelMillOfArcelorMittalInBrazilMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BusinessCombinationsAxis=simecb_SecondSteelMillOfArcelorMittalInBrazilMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BusinessCombinationsAxis=simecb_SecondSteelMillOfArcelorMittalInBrazilMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BusinessCombinationsAxis=simecb_SimRepCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BusinessCombinationsAxis=simecb_SimRepCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>64
<FILENAME>R51.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558278153000">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of preparation and presentation of the consolidated financial statements (Narrative) (Details)<br> $ in Thousands, $ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($) </div>
<div>Mg</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>MXN ($) </div>
<div>Mg</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>USD ($) </div>
<div>Mg</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>MXN ($) </div>
<div>Mg</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_CokeInventory', window );">Coke inventory | Mg</a></td>
<td class="nump">136,541<span></span>
</td>
<td class="nump">136,541<span></span>
</td>
<td class="nump">136,541<span></span>
</td>
<td class="nump">136,541<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_CokeInventoryValue', window );">Coke inventory, value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 953,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 747,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember', window );">Bottom of range [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument', window );">Percentage range of changes in fair value or cash flows of hedging instrument</a></td>
<td class="nump">80.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember', window );">Top of range [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument', window );">Percentage range of changes in fair value or cash flows of hedging instrument</a></td>
<td class="nump">125.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AveragePriceOfCokePerMetricTons', window );">Average price of coke per metric tons</a></td>
<td class="nump">$ 350<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 290<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember', window );">ICH (Holding Company) share in SimRep Corporation and Subsidiaries [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="nump">0.59%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2020-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2020-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 19B<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_19B_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProportionOfOwnershipInterestInSubsidiary</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AveragePriceOfCokePerMetricTons">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Average price of coke per metric tons.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AveragePriceOfCokePerMetricTons</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_CokeInventory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Coke inventory.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_CokeInventory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_CokeInventoryValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Coke inventory, value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_CokeInventoryValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage range of changes in fair value or cash flows of hedging instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PercentageRangeOfChangesInFairValueOrCashFlowsOfHedgingInstrument</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_ICHHoldingCompanyShareInSimRepCorporationAndSubsidiariesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558276233016">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Basis of preparation and presentation of the consolidated financial statements (Schedule of Subsidiaries) (Details)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries1Member', window );">Compania Siderurgica de Guadalajara, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries2Member', window );">Arrendadora Simec, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries3Member', window );">Simec International, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries4Member', window );">Compania Siderurgica del Pacifico, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries5Member', window );">Coordinadora de Servicios Siderurgicos de Calidad, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries6Member', window );">Industrias del Acero y del Alambre, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries7Member', window );">Procesadora Mexicali, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries8Member', window );">Servicios Simec, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries9Member', window );">Sistemas de Transporte de Baja California, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries10Member', window );">Operadora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries11Member', window );">Operadora de Metales, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries12Member', window );">Administradora de Servicios Siderurgicos de Tlaxcala, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries13Member', window );">CSG Comercial, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.95%<span></span>
</td>
<td class="nump">99.95%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries14Member', window );">Operadora de Servicios de la Industria Siderurgica ICH, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries15Member', window );">Corporacion Aceros DM, S.A. de C.V. and subsidiaries [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries16Member', window );">Acero Transportes San, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries17Member', window );">Simec Acero, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries18Member', window );">Corporacion ASL, S. A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries19Member', window );">Simec International 6, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries20Member', window );">Simec International 7, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries21Member', window );">Simec International 9, S.A.P.I. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries22Member', window );">Corporativos G&amp;DL, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries23Member', window );">Orge, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">99.99%<span></span>
</td>
<td class="nump">99.99%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries24Member', window );">Siderurgica del Occidente y Pacifico, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries25Member', window );">RRLC, S.A.P.I. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">95.10%<span></span>
</td>
<td class="nump">95.10%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries26Member', window );">Grupo Chant, S.A.P.I. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">97.61%<span></span>
</td>
<td class="nump">97.61%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries27Member', window );">Aceros Especiales Simec Tlaxcala, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries28Member', window );">Gases Industriales de Tlaxcala, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries29Member', window );">GSIM de Occidente S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries30Member', window );">Fundiciones de Acero Estructural, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries31Member', window );">Siderurgicos Noroeste, S.A. DE C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries41Member', window );">Simec Siderurgico, S.A. de C.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries32Member', window );">SimRep Corporation and Subsidiaries [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[5],[6],[7]</sup></td>
<td class="nump">99.41%<span></span>
</td>
<td class="nump">99.41%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries33Member', window );">Pacific Steel, Inc. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[5]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries34Member', window );">Pacific Steel Projects, Inc. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[5]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries35Member', window );">Simec Steel, Inc. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[5]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries36Member', window );">Simec USA, Corp. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[5]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries37Member', window );">Undershaft Investments, NV. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[8]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries38Member', window );">GV do Brasil Industria e Comercio de Aco LTDA [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[9]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries40Member', window );">Companhia Siderurgica do Espiritu Santo S.A. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[9]</sup></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries39Member', window );">GS Steel B.V. [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Percentage of equity owned</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[10]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Companies that have lost the entire capital stock, except Operadora de Metales, S.A. de C.V. and Corporativos G&amp;DL, S.A. de C.V. which only have lost 2/3 of their capital stock.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Companies located in San Luis Potosi. For purposes of this report constitute the "Grupo San".</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">Company incorporated in 2017.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[4]</td>
<td style="vertical-align: top;" valign="top">Company incorporated in 2018.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[5]</td>
<td style="vertical-align: top;" valign="top">Companies established in the United States of America, except a subsidiary of SimRep which is established in Canada.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[6]</td>
<td style="vertical-align: top;" valign="top">ICH owns 0.59% of the shares in this company at December 31, 2020.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[7]</td>
<td style="vertical-align: top;" valign="top">SimRep as an individual company has no significant operations or assets, except for its investment in Republic Steel. For purposes of this report, these companies are named "Republic".</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[8]</td>
<td style="vertical-align: top;" valign="top">Company established in Curacao.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[9]</td>
<td style="vertical-align: top;" valign="top">Companies established in Brazil.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[10]</td>
<td style="vertical-align: top;" valign="top">Company established in Netherlands.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2020-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2020-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 19B<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_19B_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<tr>
<td><strong> Name:</strong></td>
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries2Member</td>
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries3Member</td>
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<td><strong> Name:</strong></td>
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries6Member</td>
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<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries7Member</td>
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<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries12Member</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries21Member">
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries22Member">
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</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
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</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries24Member">
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</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries26Member">
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
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</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
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</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries32Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries32Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries33Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries33Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries34Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries34Member</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries35Member</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries36Member</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries37Member</td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries38Member</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries40Member</td>
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<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=simecb_Subsidiaries39Member</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<DOCUMENT>
<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558278194280">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Basis of preparation and presentation of the consolidated financial statements (Schedule of Relevant Exchange Rates) (Details)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>May 14, 2021</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Current exchange rate as of (Mexican pesos per one U.S. dollar)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">19.95<span></span>
</td>
<td class="nump">18.87<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AverageForeignExchangeRate', window );">Average exchange rate for the year ended December 31 (Mexican pesos per one U.S. dollar)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">21.49<span></span>
</td>
<td class="nump">19.26<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=simecb_NonadjustingEventMember', window );">Non-adjusting events after reporting period [member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems', window );"><strong>Disclosure of subsidiaries [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Current exchange rate as of (Mexican pesos per one U.S. dollar)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20.094<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Average exchange rate used to translate revenues, costs and expenses of the companies mentioned above.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AverageForeignExchangeRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AverageForeignExchangeRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClosingForeignExchangeRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClosingForeignExchangeRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=simecb_NonadjustingEventMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=simecb_NonadjustingEventMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>67
<FILENAME>R54.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558278529752">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of preparation and presentation of the consolidated financial statements (Schedule of Estimated Useful Lives) (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2020</div></th></tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember', window );">Buildings [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment', window );">Estimated useful lives of assets in Years</a></td>
<td class="text">10 to 65<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember', window );">Machinery and equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment', window );">Estimated useful lives of assets in Years</a></td>
<td class="text">5 to 40<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember', window );">Transportation equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment', window );">Estimated useful lives of assets in Years</a></td>
<td class="text">4<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_FurnitureMixturesComputerMember', window );">Furniture, mixtures and computer equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment', window );">Estimated useful lives of assets in Years</a></td>
<td class="text">3 to 10<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Estimated useful lives of assets in Years.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_FurnitureMixturesComputerMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_FurnitureMixturesComputerMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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</div>
</body>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>68
<FILENAME>R55.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558278299048">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Cash and cash equivalents and other investments (Schedule of Cash and cash equivalents) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalentsAbstract', window );"><strong>Cash and cash equivalents [abstract]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Cash', window );">Cash</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 6,971,175<span></span>
</td>
<td class="nump">$ 898,394<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashEquivalents', window );">Cash equivalents</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">756,523<span></span>
</td>
<td class="nump">6,548,053<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Total cash and cash equivalents</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 7,727,698<span></span>
</td>
<td class="nump">$ 7,446,447<span></span>
</td>
<td class="nump">$ 6,987,241<span></span>
</td>
<td class="nump">$ 7,203,604<span></span>
</td>
</tr>
<tr><td colspan="5"></td></tr>
<tr><td colspan="5"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Cash equivalents are investments with initial original maturities of less than 90 days and consist primarily of Treasury Bills issued by the United States Treasury Department.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Cash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits. [Refer: Cash on hand]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Cash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 45<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashEquivalents</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<DOCUMENT>
<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
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<link rel="stylesheet" type="text/css" href="report.css">
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</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558289606888">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Trade receivables - Net (Narrative) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', window );"><strong>Trade and other receivables [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AmountOfAdvancesRelatedToAllocationOfAccounts', window );">Amount of advances related to allocation of accounts</a></td>
<td class="nump">$ 30,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_NominalAmountOfAccountsReceivables', window );">Nominal amount of accounts receivables</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 11,200<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DiscountsFees', window );">Discounts fees</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 300<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherReceivablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherReceivablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AmountOfAdvancesRelatedToAllocationOfAccounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of advances related to allocation of accounts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AmountOfAdvancesRelatedToAllocationOfAccounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DiscountsFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Discounts fees.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DiscountsFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_NominalAmountOfAccountsReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Nominal amount of accounts receivables.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_NominalAmountOfAccountsReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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</div></td></tr>
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<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							} else { e.nextSibling.style.display='none'; }
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</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558278370344">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Trade receivables - Net (Schedule of Age of Receivables Past Due) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems', window );"><strong>Disclosure of financial assets that are either past due or impaired [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">Total</a></td>
<td class="nump">$ 432,354<span></span>
</td>
<td class="nump">$ 936,793<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_TradeReceivablesMember', window );">Trade receivables [Member] | 30 - 60 days [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems', window );"><strong>Disclosure of financial assets that are either past due or impaired [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">Total</a></td>
<td class="nump">164,646<span></span>
</td>
<td class="nump">279,048<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_TradeReceivablesMember', window );">Trade receivables [Member] | 61 - 90 days [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems', window );"><strong>Disclosure of financial assets that are either past due or impaired [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">Total</a></td>
<td class="nump">22,288<span></span>
</td>
<td class="nump">121,790<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_TradeReceivablesMember', window );">Trade receivables [Member] | 91 + days [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems', window );"><strong>Disclosure of financial assets that are either past due or impaired [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">Total</a></td>
<td class="nump">$ 245,420<span></span>
</td>
<td class="nump">$ 535,955<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity&#8217;s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity&#8217;s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity&#8217;s own equity instruments. For this purpose the entity&#8217;s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity&#8217;s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 25<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 35H<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_35H&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 35I<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_35I&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 35M<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_35M&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 35N<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_35N&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_TradeReceivablesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_TradeReceivablesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanThreeMonthsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PastDueStatusAxis=ifrs-full_LaterThanThreeMonthsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>71
<FILENAME>R58.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
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</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558280874680">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Trade receivables - Net (Schedule of Allowance for Doubtful Accounts) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', window );"><strong>Trade and other receivables [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets', window );">Balance at beginning of year</a></td>
<td class="nump">$ 237,098<span></span>
</td>
<td class="nump">$ 231,778<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets', window );">Provisions</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">4,529<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets', window );">Cancellation</a></td>
<td class="num">(415)<span></span>
</td>
<td class="num">(63)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets', window );">Account recoveries</a></td>
<td class="num">(1,333)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets', window );">Translations effects</a></td>
<td class="num">(1,995)<span></span>
</td>
<td class="nump">854<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets', window );">Balance at end of year</a></td>
<td class="nump">$ 233,355<span></span>
</td>
<td class="nump">$ 237,098<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 16<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_16&amp;doctype=Standard&amp;book=b<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in an allowance account for credit losses of financial assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Allowance account for credit losses of financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 16<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_16&amp;doctype=Standard&amp;book=b<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in allowance account for credit losses of financial assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Allowance account for credit losses of financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 16<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_16&amp;doctype=Standard&amp;book=b<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease in an allowance account for credit losses of financial assets resulting from the reversal of impairment. [Refer: Allowance account for credit losses of financial assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 16<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_16&amp;doctype=Standard&amp;book=b<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherReceivablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherReceivablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in allowance account for credit losses of financial assets resulting from cancellation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_IncreaseDecreaseThroughCancellationForCreditLossesOfFinancialAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>72
<FILENAME>R59.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
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</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558280872248">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Recoverable taxes (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfRecoverableTaxesAbstract', window );"><strong>Disclosure of Recoverable taxes [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ValueAddedTaxReceivables', window );">Valued Added Tax</a></td>
<td class="nump">$ 534,760<span></span>
</td>
<td class="nump">$ 781,082<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IncomeTax', window );">Income Tax</a></td>
<td class="nump">494,603<span></span>
</td>
<td class="nump">185,243<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_OtherAssetsRecoverable', window );">Other</a></td>
<td class="nump">445<span></span>
</td>
<td class="nump">445<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTaxAssetsCurrent', window );">Total recoverable taxes</a></td>
<td class="nump">$ 1,029,808<span></span>
</td>
<td class="nump">$ 966,770<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentTaxAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The current amount of current tax assets. [Refer: Current tax assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph n<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_n&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentTaxAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ValueAddedTaxReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of receivables related to a value added tax.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ValueAddedTaxReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DisclosureOfRecoverableTaxesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DisclosureOfRecoverableTaxesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_IncomeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Income Tax.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_IncomeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_OtherAssetsRecoverable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Other assets recoverable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_OtherAssetsRecoverable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>73
<FILENAME>R60.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558278695704">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Inventories (Schedule of Short-term and Long-term Inventories) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfInventoriesAbstract', window );"><strong>Current inventory:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FinishedGoods', window );">Finished goods</a></td>
<td class="nump">$ 2,302,443<span></span>
</td>
<td class="nump">$ 1,900,624<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_WorkInProgress', window );">Work in process</a></td>
<td class="nump">96,174<span></span>
</td>
<td class="nump">109,247<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherInventories', window );">Billets</a></td>
<td class="nump">2,232,736<span></span>
</td>
<td class="nump">1,791,802<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies', window );">Raw materials and supplies</a></td>
<td class="nump">2,817,090<span></span>
</td>
<td class="nump">2,760,319<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SpareParts', window );">Materials, spare parts and rollers</a></td>
<td class="nump">1,233,282<span></span>
</td>
<td class="nump">1,146,705<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentInventoriesInTransit', window );">Materials in transit</a></td>
<td class="nump">391,874<span></span>
</td>
<td class="nump">534,516<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Inventories', window );">Current Inventories, net</a></td>
<td class="nump">9,073,599<span></span>
</td>
<td class="nump">8,243,213<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_Coke', window );">Coke</a></td>
<td class="nump">952,690<span></span>
</td>
<td class="nump">747,300<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_SparePartsNoncurrent', window );">Spare parts</a></td>
<td class="nump">72,139<span></span>
</td>
<td class="nump">68,587<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_Rollers', window );">Rollers</a></td>
<td class="nump">185,498<span></span>
</td>
<td class="nump">144,486<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_NonCurrentFinishedGoods', window );">Finished godos</a></td>
<td class="nump">353,095<span></span>
</td>
<td class="nump">353,095<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_GrossNoncurrentInventories', window );">Long-term inventories, gross</a></td>
<td class="nump">1,563,422<span></span>
</td>
<td class="nump">1,313,468<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower', window );">Less, valuation allowance at the lower of cost or net realizable value</a></td>
<td class="num">(353,095)<span></span>
</td>
<td class="num">(353,095)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentInventories', window );">Non-current inventories, net</a></td>
<td class="nump">$ 1,210,327<span></span>
</td>
<td class="nump">$ 960,373<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfInventoriesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfInventoriesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentInventoriesInTransit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2020-01-01<br> -Paragraph 37<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentInventoriesInTransit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2020-01-01<br> -Paragraph 37<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentRawMaterialsAndCurrentProductionSupplies</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinishedGoods">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A classification of current inventory representing the amount of goods that have completed the production process and are held for sale in the ordinary course of business. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2020-01-01<br> -Paragraph 37<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinishedGoods</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Inventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2020-01-01<br> -Paragraph 36<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_36_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_g&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 68<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_68&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Inventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_g&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2020-01-01<br> -Paragraph 37<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SpareParts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A classification of current inventory representing the amount of interchangeable parts that are kept in an inventory and are used for the repair or replacement of failed parts. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2020-01-01<br> -Paragraph 37<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SpareParts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_WorkInProgress">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A classification of current inventory representing the amount of assets currently in production, which require further processes to be converted into finished goods or services. [Refer: Current finished goods; Inventories]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2020-01-01<br> -Paragraph 37<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_WorkInProgress</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_Coke">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Coke.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_Coke</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_GrossNoncurrentInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Long-term inventories, gross.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_GrossNoncurrentInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_NonCurrentFinishedGoods">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Finished goods.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_NonCurrentFinishedGoods</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_Rollers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Rollers.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_Rollers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_SparePartsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Spare parts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_SparePartsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Valuation allowance at cost or net realizable&amp;amp;amp;amp;#160;value, the lower.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ValuationAllowanceAtCostOrNetRealizablevalueLower</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>74
<FILENAME>R61.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558278426232">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, plant and equipment (Narrative) (Details)<br> $ in Thousands, $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="2"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2014 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2015 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2015 </div>
<div>MXN ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationExpense', window );">Depreciation expense</a></td>
<td class="nump">$ 1,441,021<span></span>
</td>
<td class="nump">$ 1,098,749<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net Book Value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 15,950,352<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 16,737,595<span></span>
</td>
<td class="nump">$ 16,971,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_LorainOhioFacilityMember', window );">Lorain Ohio facility [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net Book Value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 803,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 783,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,701,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_LorainOhioFacilityMember', window );">Lorain Ohio facility [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net Book Value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 40,300<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 41,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 130,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses', window );">Electric arc furnace and auxiliar facilities expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 158,800<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_LaborAndCapitalizedIndirectExpenses', window );">Labor and capitalized indirect expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 45,400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of electric arc furnace and auxiliar facilities expenses during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ElectricArcFurnaceAndAuxiliarFacilitiesExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_LaborAndCapitalizedIndirectExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of labor and capitalized indirect expenses during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_LaborAndCapitalizedIndirectExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_LorainOhioFacilityMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_LorainOhioFacilityMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558276750952">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, plant and equipment (Schedule of Cost of Investment Property, Plant and Equipment) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">$ 16,737,595<span></span>
</td>
<td class="nump">$ 16,971,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">15,950,352<span></span>
</td>
<td class="nump">16,737,595<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember', window );">Land [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">1,291,000<span></span>
</td>
<td class="nump">1,217,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">1,316,000<span></span>
</td>
<td class="nump">1,291,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember', window );">Buildings [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">4,056,000<span></span>
</td>
<td class="nump">3,625,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">4,227,000<span></span>
</td>
<td class="nump">4,056,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember', window );">Machinery and equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">9,879,000<span></span>
</td>
<td class="nump">7,187,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">9,255,000<span></span>
</td>
<td class="nump">9,879,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember', window );">Transportation equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">76,000<span></span>
</td>
<td class="nump">78,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">75,000<span></span>
</td>
<td class="nump">76,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_FurnitureMixturesComputerMember', window );">Furniture, mixtures and computer equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">64,000<span></span>
</td>
<td class="nump">64,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">63,000<span></span>
</td>
<td class="nump">64,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember', window );">Constructions and machinery in-progress [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">1,371,000<span></span>
</td>
<td class="nump">4,800,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">1,015,000<span></span>
</td>
<td class="nump">1,371,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">37,028,000<span></span>
</td>
<td class="nump">36,562,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">951,000<span></span>
</td>
<td class="nump">1,271,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Reclassifications</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation adjustments</a></td>
<td class="num">(266,000)<span></span>
</td>
<td class="num">(805,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">37,713,000<span></span>
</td>
<td class="nump">37,028,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Land [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">1,291,000<span></span>
</td>
<td class="nump">1,217,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">20,000<span></span>
</td>
<td class="nump">89,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Reclassifications</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation adjustments</a></td>
<td class="nump">5,000<span></span>
</td>
<td class="num">(15,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">1,316,000<span></span>
</td>
<td class="nump">1,291,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Buildings [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">5,138,000<span></span>
</td>
<td class="nump">4,680,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">323,000<span></span>
</td>
<td class="nump">591,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Reclassifications</a></td>
<td class="nump">94,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation adjustments</a></td>
<td class="num">(115,000)<span></span>
</td>
<td class="num">(133,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">5,440,000<span></span>
</td>
<td class="nump">5,138,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Machinery and equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">28,926,000<span></span>
</td>
<td class="nump">28,957,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">525,000<span></span>
</td>
<td class="nump">532,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Reclassifications</a></td>
<td class="nump">334,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation adjustments</a></td>
<td class="num">(148,000)<span></span>
</td>
<td class="num">(563,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">29,637,000<span></span>
</td>
<td class="nump">28,926,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Transportation equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">161,000<span></span>
</td>
<td class="nump">159,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">2,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Reclassifications</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation adjustments</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">161,000<span></span>
</td>
<td class="nump">161,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Furniture, mixtures and computer equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">141,000<span></span>
</td>
<td class="nump">139,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">4,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Reclassifications</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation adjustments</a></td>
<td class="nump">3,000<span></span>
</td>
<td class="num">(2,000)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">144,000<span></span>
</td>
<td class="nump">141,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Constructions and machinery in-progress [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">1,371,000<span></span>
</td>
<td class="nump">1,410,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">83,000<span></span>
</td>
<td class="nump">53,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Reclassifications</a></td>
<td class="num">(428,000)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation adjustments</a></td>
<td class="num">(11,000)<span></span>
</td>
<td class="num">(92,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">$ 1,015,000<span></span>
</td>
<td class="nump">$ 1,371,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_73_e_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in property, plant and equipment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -Clause ix<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_73_e_ix&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_FurnitureMixturesComputerMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_FurnitureMixturesComputerMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>76
<FILENAME>R63.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558277903640">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, plant and equipment (Schedule of Accumulated Depreciation of Property, Plant and Equipment) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">$ 16,737,595<span></span>
</td>
<td class="nump">$ 16,971,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationExpense', window );">Depreciation expense</a></td>
<td class="nump">1,441,021<span></span>
</td>
<td class="nump">1,098,749<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">15,950,352<span></span>
</td>
<td class="nump">16,737,595<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember', window );">Buildings [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">4,056,000<span></span>
</td>
<td class="nump">3,625,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">4,227,000<span></span>
</td>
<td class="nump">4,056,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember', window );">Machinery and equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">9,879,000<span></span>
</td>
<td class="nump">7,187,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">9,255,000<span></span>
</td>
<td class="nump">9,879,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember', window );">Transportation equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">76,000<span></span>
</td>
<td class="nump">78,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">75,000<span></span>
</td>
<td class="nump">76,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_FurnitureMixturesComputerMember', window );">Furniture, mixtures and computer equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">64,000<span></span>
</td>
<td class="nump">64,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">63,000<span></span>
</td>
<td class="nump">64,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">20,291,000<span></span>
</td>
<td class="nump">19,591,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationExpense', window );">Depreciation expense</a></td>
<td class="nump">1,441,000<span></span>
</td>
<td class="nump">1,099,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation effects</a></td>
<td class="nump">30,000<span></span>
</td>
<td class="num">(399,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">21,762,000<span></span>
</td>
<td class="nump">20,291,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Buildings [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">1,082,000<span></span>
</td>
<td class="nump">1,055,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationExpense', window );">Depreciation expense</a></td>
<td class="nump">152,000<span></span>
</td>
<td class="nump">30,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation effects</a></td>
<td class="num">(21,000)<span></span>
</td>
<td class="num">(3,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">1,213,000<span></span>
</td>
<td class="nump">1,082,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Machinery and equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">19,047,000<span></span>
</td>
<td class="nump">18,380,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationExpense', window );">Depreciation expense</a></td>
<td class="nump">1,283,000<span></span>
</td>
<td class="nump">1,063,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation effects</a></td>
<td class="nump">52,000<span></span>
</td>
<td class="num">(396,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">20,382,000<span></span>
</td>
<td class="nump">19,047,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Transportation equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">85,000<span></span>
</td>
<td class="nump">81,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationExpense', window );">Depreciation expense</a></td>
<td class="nump">2,000<span></span>
</td>
<td class="nump">4,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation effects</a></td>
<td class="num">(1,000)<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">86,000<span></span>
</td>
<td class="nump">85,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Furniture, mixtures and computer equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at beginning of year</a></td>
<td class="nump">77,000<span></span>
</td>
<td class="nump">75,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationExpense', window );">Depreciation expense</a></td>
<td class="nump">4,000<span></span>
</td>
<td class="nump">2,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment', window );">Translation effects</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Balance at end of year</a></td>
<td class="nump">$ 81,000<span></span>
</td>
<td class="nump">$ 77,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in property, plant and equipment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -Clause ix<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_73_e_ix&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_FurnitureMixturesComputerMember</td>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558277471256">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Property, plant and equipment (Schedule of Net Book Value of Property, Plant and Equipment) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net Book Value</a></td>
<td class="nump">$ 15,950,352<span></span>
</td>
<td class="nump">$ 16,737,595<span></span>
</td>
<td class="nump">$ 16,971,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember', window );">Land [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net Book Value</a></td>
<td class="nump">1,316,000<span></span>
</td>
<td class="nump">1,291,000<span></span>
</td>
<td class="nump">1,217,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember', window );">Buildings [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net Book Value</a></td>
<td class="nump">4,227,000<span></span>
</td>
<td class="nump">4,056,000<span></span>
</td>
<td class="nump">3,625,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember', window );">Machinery and equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net Book Value</a></td>
<td class="nump">9,255,000<span></span>
</td>
<td class="nump">9,879,000<span></span>
</td>
<td class="nump">7,187,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember', window );">Transportation equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net Book Value</a></td>
<td class="nump">75,000<span></span>
</td>
<td class="nump">76,000<span></span>
</td>
<td class="nump">78,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_FurnitureMixturesComputerMember', window );">Furniture, mixtures and computer equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net Book Value</a></td>
<td class="nump">63,000<span></span>
</td>
<td class="nump">64,000<span></span>
</td>
<td class="nump">64,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember', window );">Constructions and machinery in-progress [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems', window );"><strong>Disclosure of detailed information about property, plant and equipment [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net Book Value</a></td>
<td class="nump">$ 1,015,000<span></span>
</td>
<td class="nump">$ 1,371,000<span></span>
</td>
<td class="nump">$ 4,800,000<span></span>
</td>
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<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2020-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandMember</td>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_BuildingsMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=simecb_FurnitureMixturesComputerMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember</td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>78
<FILENAME>R65.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558289521432">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible and other long-term assets (Narrative) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2009</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization of intangible assets</a></td>
<td class="nump">$ 11,250<span></span>
</td>
<td class="nump">$ 9,880<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_TrademarkSan42Member', window );">Trademark San 42 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill', window );">Intangible assets impairment loss</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 16,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember', window );">Goodwill [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill', window );">Goodwill impairment loss</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,352,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2020-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -Clause vi<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_118_e_vi&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIntangibleAssetsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of impairment loss recognised in profit or loss for intangible assets and goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets and goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2020-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_118_e_iv&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2020-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_118_e_iv&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_TrademarkSan42Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_TrademarkSan42Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>79
<FILENAME>R66.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558276129528">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Intangible and other long-term assets (Schedule of Balances) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 2,251,140<span></span>
</td>
<td class="nump">$ 2,260,095<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentAssets', window );">Other assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">71,816<span></span>
</td>
<td class="nump">75,022<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible and other non-current assets, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,322,956<span></span>
</td>
<td class="nump">2,335,117<span></span>
</td>
<td class="nump">$ 2,300,052<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BusinessCombinationsAxis=simecb_RepublicMember', window );">Republic [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">107,380<span></span>
</td>
<td class="nump">116,335<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BusinessCombinationsAxis=simecb_GrupoSanMember', window );">Grupo San [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">2,143,760<span></span>
</td>
<td class="nump">2,143,760<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_RepublicTradeMarkMember', window );">Republic trade mark [Member] | Republic [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">107,380<span></span>
</td>
<td class="nump">101,657<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_KobeTechContractMember', window );">Kobe Tech contract [Member] | Republic [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 0<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill', window );">Amortization period (years)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">12<span></span>
</td>
<td class="text">12<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember', window );">Customers list [Member] | Republic [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 14,678<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill', window );">Amortization period (years)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">20<span></span>
</td>
<td class="text">20<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember', window );">Customers list [Member] | Grupo San [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 0<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill', window );">Amortization period (years)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">9<span></span>
</td>
<td class="text">9<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_TrademarkSan42Member', window );">Trademark San 42 [Member] | Grupo San [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">$ 329,600<span></span>
</td>
<td class="nump">$ 329,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember', window );">Goodwill [Member] | Grupo San [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">1,814,160<span></span>
</td>
<td class="nump">1,814,160<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,647,531<span></span>
</td>
<td class="nump">4,631,644<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentAssets', window );">Other assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">71,816<span></span>
</td>
<td class="nump">75,022<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible and other non-current assets, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,719,347<span></span>
</td>
<td class="nump">4,706,666<span></span>
</td>
<td class="nump">4,672,503<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Republic [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">298,071<span></span>
</td>
<td class="nump">282,184<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Grupo San [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">4,349,460<span></span>
</td>
<td class="nump">4,349,460<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Republic trade mark [Member] | Republic [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">107,380<span></span>
</td>
<td class="nump">101,657<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Kobe Tech contract [Member] | Republic [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">125,141<span></span>
</td>
<td class="nump">118,471<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Customers list [Member] | Republic [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">65,550<span></span>
</td>
<td class="nump">62,056<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Customers list [Member] | Grupo San [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,205,700<span></span>
</td>
<td class="nump">2,205,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Trademark San 42 [Member] | Grupo San [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">329,600<span></span>
</td>
<td class="nump">329,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member] | Goodwill [Member] | Grupo San [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">1,814,160<span></span>
</td>
<td class="nump">1,814,160<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,396,391<span></span>
</td>
<td class="nump">2,371,549<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentAssets', window );">Other assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible and other non-current assets, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(2,396,391)<span></span>
</td>
<td class="num">(2,371,549)<span></span>
</td>
<td class="num">$ (2,372,451)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Republic [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">190,691<span></span>
</td>
<td class="nump">165,849<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Grupo San [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">2,205,700<span></span>
</td>
<td class="nump">2,205,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Republic trade mark [Member] | Republic [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Kobe Tech contract [Member] | Republic [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">125,141<span></span>
</td>
<td class="nump">118,471<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Customers list [Member] | Republic [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">65,550<span></span>
</td>
<td class="nump">47,378<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Customers list [Member] | Grupo San [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,205,700<span></span>
</td>
<td class="nump">2,205,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Trademark San 42 [Member] | Grupo San [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member] | Goodwill [Member] | Grupo San [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IntangibleAssetsOtherThanGoodwillGross', window );">Intangible and other non-current assets, gross</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Intangible assets from the Republic acquisition</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Intangible assets from the Grupo San acquisition.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">The San 42 trademark and the goodwill are presented net of impairment losses recorded in 2009 for $16,000 and $2,352,000, respectively.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIntangibleAssetsLineItems</td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsOtherThanGoodwill">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2020-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_118_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IntangibleAssetsOtherThanGoodwill</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherNoncurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherNoncurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_IntangibleAssetsOtherThanGoodwillGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Gross amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_IntangibleAssetsOtherThanGoodwillGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amortization period (years).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_UsefulLivesOrAmortisationRatesIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BusinessCombinationsAxis=simecb_RepublicMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BusinessCombinationsAxis=simecb_RepublicMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BusinessCombinationsAxis=simecb_GrupoSanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BusinessCombinationsAxis=simecb_GrupoSanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_RepublicTradeMarkMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_RepublicTradeMarkMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_KobeTechContractMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_KobeTechContractMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_TrademarkSan42Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=simecb_TrademarkSan42Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_GoodwillMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>80
<FILENAME>R67.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558289540824">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible and other long-term assets (Schedule of Reconciliation between Opening and Closing Balances) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Balance</a></td>
<td class="nump">$ 2,335,117<span></span>
</td>
<td class="nump">$ 2,300,052<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill', window );">Adjustment effect of the year</a></td>
<td class="num">(12,161)<span></span>
</td>
<td class="nump">35,065<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Balance</a></td>
<td class="nump">2,322,956<span></span>
</td>
<td class="nump">2,335,117<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember', window );">Cost [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Balance</a></td>
<td class="nump">4,706,666<span></span>
</td>
<td class="nump">4,672,503<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="nump">11,250<span></span>
</td>
<td class="nump">9,880<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill', window );">Adjustment effect of the year</a></td>
<td class="nump">1,431<span></span>
</td>
<td class="nump">24,283<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Balance</a></td>
<td class="nump">4,719,347<span></span>
</td>
<td class="nump">4,706,666<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember', window );">Accumulated amortization [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Disclosure of detailed information about intangible assets [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Balance</a></td>
<td class="num">(2,371,549)<span></span>
</td>
<td class="num">(2,372,451)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="num">(11,250)<span></span>
</td>
<td class="num">(9,880)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill', window );">Adjustment effect of the year</a></td>
<td class="num">(13,592)<span></span>
</td>
<td class="nump">10,782<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Balance</a></td>
<td class="num">$ (2,396,391)<span></span>
</td>
<td class="num">$ (2,371,549)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIntangibleAssetsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2020-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -Clause vii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_118_e_vii&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2020-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_118_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of additions (deletions) to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AdditionsDeletionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<DOCUMENT>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558276739176">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Short-term debt (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Aug. 17, 1998</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShorttermBorrowings', window );">Principal amount outstanding</a></td>
<td class="nump">$ 6,020<span></span>
</td>
<td class="nump">$ 5,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=simecb_MediumTermNotesOfSimecMember', window );">Medium-term notes of Simec [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRate', window );">Annual interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10.50%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShorttermBorrowings', window );">Principal amount outstanding</a></td>
<td class="nump">6,020<span></span>
</td>
<td class="nump">5,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=simecb_MediumTermNotesOfSimecMember', window );">Medium-term notes of Simec [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems', window );"><strong>Disclosure of detailed information about borrowings [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ShorttermBorrowings', window );">Principal amount outstanding</a></td>
<td class="nump">$ 300<span></span>
</td>
<td class="nump">$ 300<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The interest rate on borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 7<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ShorttermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ShorttermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=simecb_MediumTermNotesOfSimecMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=simecb_MediumTermNotesOfSimecMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
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<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558278863528">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Accounts payable trade and other accrued liabilities (Schedule of Accounts Payable Trade and Accrued Liabilities) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayablesAbstract', window );"><strong>Trade and other payables [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Trade accounts payable</a></td>
<td class="nump">$ 5,347,325<span></span>
</td>
<td class="nump">$ 4,179,830<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities', window );">Other accrued liabilities</a></td>
<td class="nump">1,266,512<span></span>
</td>
<td class="nump">1,547,214<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TradeAccountsPayableAndOtherAccruedLiabilities', window );">Total accounts payable trade and other accrued liabilities</a></td>
<td class="nump">$ 6,613,837<span></span>
</td>
<td class="nump">$ 5,727,044<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAccruedExpensesAndOtherCurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph k<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_k&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherPayablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherPayablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_TradeAccountsPayableAndOtherAccruedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade accounts payable and other current liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_TradeAccountsPayableAndOtherAccruedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558277307672">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee benefits (Narrative) (Details)<br> $ / shares in Units, $ in Thousands, $ in Thousands</strong></div></th>
<th class="th" colspan="6">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>MXN ($) </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>MXN ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Disclosure of defined benefit plans [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PercentageOfCollectiveBargainingAgreements', window );">Percentage of collective bargaining agreements</a></td>
<td class="nump">44.00%<span></span>
</td>
<td class="nump">44.00%<span></span>
</td>
<td class="nump">43.00%<span></span>
</td>
<td class="nump">43.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PercentageShareOfEmployersProfits', window );">Percentage share of employers profits</a></td>
<td class="nump">10.00%<span></span>
</td>
<td class="nump">10.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_EmployeeProfitSharingAmount', window );">Employee profit sharing amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PercentagePaymentOfWorkersDailyIntegratedSalary', window );">Percentage payment of workers daily integrated salary</a></td>
<td class="nump">2.00%<span></span>
</td>
<td class="nump">2.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans', window );">Defined contribution plan expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 12,098<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 12,338<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 13,687<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=simecb_RepublicEmployeesMember', window );">Republic employees [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Disclosure of defined benefit plans [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PercentageOfCollectiveBargainingAgreements', window );">Percentage of collective bargaining agreements</a></td>
<td class="nump">70.00%<span></span>
</td>
<td class="nump">70.00%<span></span>
</td>
<td class="nump">79.00%<span></span>
</td>
<td class="nump">79.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost', window );">Agreement description</a></td>
<td class="text">The agreement initially expired on August 15, 2016, was extended for three years through August 15, 2019, and further extended through August 15, 2022.<span></span>
</td>
<td class="text">The agreement initially expired on August 15, 2016, was extended for three years through August 15, 2019, and further extended through August 15, 2022.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan', window );">Company's quarterly contributions</a></td>
<td class="text">The extended agreement provides that Company's quarterly contributions to fund the Republic Retirement VEBA Benefit Trust (the "Benefit Trust") be reduced from $2.6 million to $0.25 million beginning in August 15, 2016 through June 30, 2019. Effective July 1, 2019, the Company's contribution to the Benefit Trust changed to $4.00 per hour for each hour worked by USW represented employees.  Effective August 16, 2019, until June 30, 2022, the Company obligation to finance the Profit Trust changed again and is limited to the creation of a profit-sharing pool consisting of 3% of the quarterly profits from $ 0 to 50 million and 4% of the profits of the Company over % 50 million. Effective July 1, 2022, the Company&#8217;s contribution to the Beneficiary Trust changes back to a limit of $ 4.00 per hour worked by USW represented employees.<span></span>
</td>
<td class="text">The extended agreement provides that Company's quarterly contributions to fund the Republic Retirement VEBA Benefit Trust (the "Benefit Trust") be reduced from $2.6 million to $0.25 million beginning in August 15, 2016 through June 30, 2019. Effective July 1, 2019, the Company's contribution to the Benefit Trust changed to $4.00 per hour for each hour worked by USW represented employees.  Effective August 16, 2019, until June 30, 2022, the Company obligation to finance the Profit Trust changed again and is limited to the creation of a profit-sharing pool consisting of 3% of the quarterly profits from $ 0 to 50 million and 4% of the profits of the Company over % 50 million. Effective July 1, 2022, the Company&#8217;s contribution to the Beneficiary Trust changes back to a limit of $ 4.00 per hour worked by USW represented employees.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_FixedAmountsPerHourForEachCoveredEmployees', window );">Fixed amount per hour for each covered employees | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.68<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=simecb_VEBABenefitTrustMember', window );">VEBA Benefit Trust [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Disclosure of defined benefit plans [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans', window );">Defined contribution plan expense</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=simecb_Plans401KMember', window );">401(k) Plans [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Disclosure of defined benefit plans [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans', window );">Defined contribution plan expense</a></td>
<td class="nump">$ 1,100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=simecb_ProfitSharingAndIncentiveCompensationPlansMember', window );">Profit Sharing and Incentive Compensation Plans [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Disclosure of defined benefit plans [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost', window );">Agreement description</a></td>
<td class="text">The labor agreement includes a profit sharing plan to which the Company is required to contribute The extended agreement modified the plan to the following quarterly pretax income, as defined in the labor agreement ("EBT"): 3% of EBT between $0 and $25 million per quarter; 4% of EBT between $25 and $75 million per quarter; and 5% of EBT over $75 million per quarter.<span></span>
</td>
<td class="text">The labor agreement includes a profit sharing plan to which the Company is required to contribute The extended agreement modified the plan to the following quarterly pretax income, as defined in the labor agreement ("EBT"): 3% of EBT between $0 and $25 million per quarter; 4% of EBT between $25 and $75 million per quarter; and 5% of EBT over $75 million per quarter.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=simecb_ProfitSharingAndIncentiveCompensationPlansMember', window );">Profit Sharing and Incentive Compensation Plans [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Disclosure of defined benefit plans [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans', window );">Defined contribution plan expense</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset', window );">Benefits paid</a></td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">800<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=simecb_RepublicMember', window );">Republic [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Disclosure of defined benefit plans [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans', window );">Defined contribution plan expense</a></td>
<td class="nump">$ 3,100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the contractual agreement or stated policy for charging the net defined benefit cost, or the fact that there is no such policy, for an entity participating in defined benefit plans that share risks between various entities under common control. [Refer: Defined benefit plans that share risks between entities under common control [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 149<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_149_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of available information about a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 148<br> -Subparagraph d<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_148_d_iv&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDefinedBenefitPlansLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan in respect of settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Net defined benefit liability (asset); Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 141<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_141_g&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 53<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_53&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_EmployeeProfitSharingAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Employee profit sharing amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_EmployeeProfitSharingAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_FixedAmountsPerHourForEachCoveredEmployees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fixed amount per hour for each covered employees.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_FixedAmountsPerHourForEachCoveredEmployees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_PercentageOfCollectiveBargainingAgreements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of collective bargaining agreements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PercentageOfCollectiveBargainingAgreements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_PercentagePaymentOfWorkersDailyIntegratedSalary">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage payment of workers daily integrated salary.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PercentagePaymentOfWorkersDailyIntegratedSalary</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_PercentageShareOfEmployersProfits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage share of employers profits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PercentageShareOfEmployersProfits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=simecb_RepublicEmployeesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=simecb_RepublicEmployeesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=simecb_VEBABenefitTrustMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=simecb_VEBABenefitTrustMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=simecb_Plans401KMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=simecb_Plans401KMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=simecb_ProfitSharingAndIncentiveCompensationPlansMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=simecb_ProfitSharingAndIncentiveCompensationPlansMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
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<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=simecb_RepublicMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=simecb_RepublicMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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<DOCUMENT>
<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558281594776">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Employee benefits (Schedule of Net Cost of Period Related to Retirement Benefits Plan) (Details)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansAbstract', window );"><strong>Disclosure of defined benefit plans [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfDiscountRates', window );">Discount rate</a></td>
<td class="nump">7.70%<span></span>
</td>
<td class="nump">7.70%<span></span>
</td>
<td class="nump">9.50%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases', window );">Rate of salary increase</a></td>
<td class="nump">4.50%<span></span>
</td>
<td class="nump">4.50%<span></span>
</td>
<td class="nump">4.50%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionOfDiscountRates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 144<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_144&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionOfDiscountRates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 144<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_144&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDefinedBenefitPlansAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDefinedBenefitPlansAbstract</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
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<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>85
<FILENAME>R72.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558277739928">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee benefits (Schedule of Components of Net Cost of Benefits Plan to Employees) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Disclosure of defined benefit plans [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset', window );">Current service cost</a></td>
<td class="nump">$ 6,736<span></span>
</td>
<td class="nump">$ 2,179<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_FinancialCostNetDefinedBenefitLiabilityAsset', window );">Financial cost</a></td>
<td class="nump">9,305<span></span>
</td>
<td class="nump">4,242<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset', window );">Past service cost</a></td>
<td class="num">(8,957)<span></span>
</td>
<td class="num">(1,947)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset', window );">Anticipated reduction obligations</a></td>
<td class="num">(3,648)<span></span>
</td>
<td class="nump">296<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset', window );">Actuarial losses (gains) recognized in the year</a></td>
<td class="nump">17,146<span></span>
</td>
<td class="nump">32,934<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DefinedBenefitsCosts', window );">Net cost of benefits</a></td>
<td class="nump">34,810<span></span>
</td>
<td class="nump">41,598<span></span>
</td>
<td class="num">$ (9,910)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=simecb_EmployeesMember', window );">Employees [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems', window );"><strong>Disclosure of defined benefit plans [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset', window );">Current service cost</a></td>
<td class="nump">6,775<span></span>
</td>
<td class="nump">2,179<span></span>
</td>
<td class="nump">2,839<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_FinancialCostNetDefinedBenefitLiabilityAsset', window );">Financial cost</a></td>
<td class="nump">9,294<span></span>
</td>
<td class="nump">4,242<span></span>
</td>
<td class="nump">4,025<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset', window );">Past service cost</a></td>
<td class="nump">528<span></span>
</td>
<td class="nump">1,947<span></span>
</td>
<td class="nump">1,481<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset', window );">Anticipated reduction obligations</a></td>
<td class="num">(2,366)<span></span>
</td>
<td class="nump">296<span></span>
</td>
<td class="num">(327)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset', window );">Actuarial losses (gains) recognized in the year</a></td>
<td class="nump">20,579<span></span>
</td>
<td class="nump">32,934<span></span>
</td>
<td class="num">(17,928)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DefinedBenefitsCosts', window );">Net cost of benefits</a></td>
<td class="nump">$ 34,810<span></span>
</td>
<td class="nump">$ 41,598<span></span>
</td>
<td class="num">$ (9,910)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 141<br> -Subparagraph c<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_141_c_iii&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 141<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_141_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDefinedBenefitPlansLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDefinedBenefitPlansLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 141<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_141_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Anticipated reduction obligations in defined benefit plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DefinedBenefitsCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Net cost of benefits during the year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DefinedBenefitsCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_FinancialCostNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the net defined benefit liability (asset) resulting from financial cost in the current period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_FinancialCostNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DefinedBenefitPlansAxis=simecb_EmployeesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=simecb_EmployeesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>86
<FILENAME>R73.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
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</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558277838680">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee benefits (Schedule of Components of Expense) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansAbstract', window );"><strong>Disclosure of defined benefit plans [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DefinedBenefitCostOfSales', window );">Cost of sales</a></td>
<td class="nump">$ 19,494<span></span>
</td>
<td class="nump">$ 23,296<span></span>
</td>
<td class="num">$ (5,550)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DefinedBenefitAdministrativeExpenses', window );">Administrative expenses</a></td>
<td class="nump">15,316<span></span>
</td>
<td class="nump">18,302<span></span>
</td>
<td class="num">(4,360)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DefinedBenefitsCosts', window );">Net cost of benefits</a></td>
<td class="nump">$ 34,810<span></span>
</td>
<td class="nump">$ 41,598<span></span>
</td>
<td class="num">$ (9,910)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDefinedBenefitPlansAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDefinedBenefitPlansAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DefinedBenefitAdministrativeExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Administrative expenses during period for defined benefit plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DefinedBenefitAdministrativeExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DefinedBenefitCostOfSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cost of sales during period for defined benefit plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DefinedBenefitCostOfSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DefinedBenefitsCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Net cost of benefits during the year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DefinedBenefitsCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>87
<FILENAME>R74.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558278693640">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee benefits (Schedule of Defined Benefit Obligation and Balance of Liability) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfDefinedBenefitPlansAbstract', window );"><strong>Disclosure of defined benefit plans [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilityAssetOfDefinedBenefitPlans', window );">Opening balance of the defined benefit obligation</a></td>
<td class="nump">$ 123,368<span></span>
</td>
<td class="nump">$ 81,770<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset', window );">Current service cost</a></td>
<td class="nump">6,736<span></span>
</td>
<td class="nump">2,179<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset', window );">Past service cost</a></td>
<td class="nump">8,957<span></span>
</td>
<td class="nump">1,947<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_FinancialCostNetDefinedBenefitLiabilityAsset', window );">Financial cost</a></td>
<td class="nump">9,305<span></span>
</td>
<td class="nump">4,242<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset', window );">Actuarial losses (gains)</a></td>
<td class="nump">17,146<span></span>
</td>
<td class="nump">32,934<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset', window );">Benefits paid</a></td>
<td class="num">(3,648)<span></span>
</td>
<td class="nump">296<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LiabilityAssetOfDefinedBenefitPlans', window );">Closing balance of the defined benefit obligation</a></td>
<td class="nump">$ 161,864<span></span>
</td>
<td class="nump">$ 123,368<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 141<br> -Subparagraph c<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_141_c_iii&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 141<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_141_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDefinedBenefitPlansAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDefinedBenefitPlansAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LiabilityAssetOfDefinedBenefitPlans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 140<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_140_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LiabilityAssetOfDefinedBenefitPlans</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2020-01-01<br> -Paragraph 141<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_141_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PastServiceCostNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Anticipated reduction obligations in defined benefit plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AnticipatedReductionObligationsNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_FinancialCostNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the net defined benefit liability (asset) resulting from financial cost in the current period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_FinancialCostNetDefinedBenefitLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>88
<FILENAME>R75.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558276453352">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income taxes (Narrative) (Details)<br> R$ in Thousands, $ in Thousands, $ in Thousands</strong></div></th>
<th class="th" colspan="6">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$)</div>
</th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ApplicableTaxRate', window );">Effective tax rate</a></td>
<td class="nump">31.24%<span></span>
</td>
<td class="nump">31.24%<span></span>
</td>
<td class="nump">31.24%<span></span>
</td>
<td class="nump">58.21%<span></span>
</td>
<td class="nump">58.21%<span></span>
</td>
<td class="nump">17.92%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease', window );">Amount of tax payments and expenses increase (decrease)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 554,400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,323,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_GVDOBrasilIndustriaComercioOfAcoLTDAMember', window );">GV do Brasil Industria e Comercio of Aco LTDA [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TaxEffectOfTaxLosses', window );">Tax losses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">985,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,025,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_CompanhiaSiderurgicaDoEspiritoSantoSAMember', window );">Companhia Siderurgica do Espirito Santo S.A. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TaxEffectOfTaxLosses', window );">Tax losses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 94<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TaxEffectOfTaxLosses', window );">Tax losses</a></td>
<td class="nump">$ 7,832,647<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_BRL', window );">Brazil, Brazil Real [Member] | GV do Brasil Industria e Comercio of Aco LTDA [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TaxEffectOfTaxLosses', window );">Tax losses | R$</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 203,346<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 210,525<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_BRL', window );">Brazil, Brazil Real [Member] | Companhia Siderurgica do Espirito Santo S.A. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TaxEffectOfTaxLosses', window );">Tax losses | R$</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 6,082<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=ifrs-full_CountryOfDomicileMember', window );">Mexican companies [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ApplicableTaxRate', window );">Effective tax rate</a></td>
<td class="nump">30.00%<span></span>
</td>
<td class="nump">30.00%<span></span>
</td>
<td class="nump">30.00%<span></span>
</td>
<td class="nump">30.00%<span></span>
</td>
<td class="nump">30.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease', window );">Amount of tax payments and expenses increase (decrease)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 554,435<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,323,662<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=simecb_RepublicMember', window );">Republic [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TaxEffectOfTaxLosses', window );">Tax losses</a></td>
<td class="nump">$ 281,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration period</a></td>
<td class="text">expire between 2033 and 2038<span></span>
</td>
<td class="text">expire between 2033 and 2038<span></span>
</td>
<td class="text">expire between 2033 and 2038<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=simecb_DefinedMember', window );">Defined [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TaxEffectOfTaxLosses', window );">Tax losses</a></td>
<td class="nump">$ 200,300<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration period</a></td>
<td class="text">expire between 2033 and 2038<span></span>
</td>
<td class="text">expire between 2033 and 2038<span></span>
</td>
<td class="text">expire between 2033 and 2038<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=simecb_UndefinedMember', window );">Undefined [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TaxEffectOfTaxLosses', window );">Tax losses</a></td>
<td class="nump">$ 80,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=simecb_StateAndLocalMember', window );">State and local [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TaxEffectOfTaxLosses', window );">Tax losses</a></td>
<td class="nump">$ 313,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration period</a></td>
<td class="text">expire between 2021 and 2040<span></span>
</td>
<td class="text">expire between 2021 and 2040<span></span>
</td>
<td class="text">expire between 2021 and 2040<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=country_CA', window );">Canada [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TaxEffectOfTaxLosses', window );">Tax losses</a></td>
<td class="nump">$ 6,100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration period</a></td>
<td class="text">expire between 2032 and 2040<span></span>
</td>
<td class="text">expire between 2032 and 2040<span></span>
</td>
<td class="text">expire between 2032 and 2040<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ApplicableTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The applicable income tax rate.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ApplicableTaxRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the expiry date (if any) of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to tax losses. [Refer: Accounting profit]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income taxes (Schedule of Income Tax Charged (Credited)) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">$ 2,077,844<span></span>
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<td class="nump">$ 3,276,274<span></span>
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<td class="nump">$ 752,462<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=ifrs-full_CountryOfDomicileMember', window );">Mexican companies [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="nump">1,460,057<span></span>
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<td class="nump">3,177,506<span></span>
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<td class="nump">67,745<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">Deferred Tax</a></td>
<td class="num">(94,604)<span></span>
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<td class="nump">12,978<span></span>
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<td class="nump">408,141<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentTaxExpenseIncome', window );">Income tax</a></td>
<td class="nump">370,860<span></span>
</td>
<td class="nump">301,263<span></span>
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<td class="nump">444,104<span></span>
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<td class="nump">$ 341,531<span></span>
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<td class="num">$ (215,473)<span></span>
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<td class="num">$ (167,528)<span></span>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 80<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_80_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentTaxExpenseIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_g_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeTaxExpenseContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -Subparagraph h<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23_h&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2020-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause viii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_35_b_viii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 79<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 82<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_82_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B13<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B13_g&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeTaxExpenseContinuingOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=ifrs-full_CountryOfDomicileMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=ifrs-full_CountryOfDomicileMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=ifrs-full_ForeignCountriesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=ifrs-full_ForeignCountriesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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<html>
<head>
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<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558289657512">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Income taxes (Schedule of Income Tax Expense (Benefit)) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract', window );"><strong>Major components of tax expense (income) [abstract]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ExpectedBenefitTaxExpense', window );">Expected benefit, expense</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 1,462,776<span></span>
</td>
<td class="nump">$ 490,925<span></span>
</td>
<td class="nump">$ 1,308,828<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract', window );"><strong>Increase (decrease) as a result of:</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IncreaseDecreaseInInflationEffectsNet', window );">Inflation effect, net</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(139,134)<span></span>
</td>
<td class="num">(417,960)<span></span>
</td>
<td class="num">(114,419)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TaxEffectFromChangeInTaxRate', window );">Impact of the nominal rate differences between the USA and Mexico</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">11,075<span></span>
</td>
<td class="num">(23,368)<span></span>
</td>
<td class="num">(35,914)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers', window );">Benefit from utilization of tax loss carry-forward and others</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">16,173<span></span>
</td>
<td class="num">(987,135)<span></span>
</td>
<td class="num">(1,238,444)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome', window );">Others, net (includes permanent items)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">172,519<span></span>
</td>
<td class="nump">1,890,150<span></span>
</td>
<td class="nump">832,411<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses', window );">Income tax expense</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">$ 1,523,409<span></span>
</td>
<td class="nump">$ 952,612<span></span>
</td>
<td class="nump">$ 752,462<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ApplicableTaxRate', window );">Effective tax rate</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">31.24%<span></span>
</td>
<td class="nump">58.21%<span></span>
</td>
<td class="nump">17.92%<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">This amount corresponds to the income tax benefit obtained by those companies that used tax loss carry-forwards in the years presented that were generated previously to 2020, 2019 and 2018, less the effect of tax losses incurred by some subsidiaries for which no deferred tax asset was recorded.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">For the purpose of determining the effective tax rate, the payments corresponding to taxes from previous years and expenses that were paid by various group companies derived from repair agreements during 2020 and 2019 fiscal years were not considered within the income tax expense</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ApplicableTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The applicable income tax rate.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ApplicableTaxRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TaxEffectFromChangeInTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TaxEffectFromChangeInTaxRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Benefit from utilization of tax loss carry-forward and others.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_BenefitFromUtilizationOfTaxLossCarryforwardAndOthers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ExpectedBenefitTaxExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expected benefit, expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ExpectedBenefitTaxExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_IncomeTaxExpenseContinuingOperationsExcludingCertainPreviousYearExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_IncreaseDecreaseInInflationEffectsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of inflation effects, net</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_IncreaseDecreaseInInflationEffectsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<TYPE>XML
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<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558277324328">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income taxes (Schedule of Tax Losses Pending of Amortize) (Details)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr><th class="th" colspan="2">
<div>Dec. 31, 2020 </div>
<div>MXN ($)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TaxLossesPendingOfAmortization', window );">Tax losses available</a></td>
<td class="nump">$ 10,631,235<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate1Member', window );">2011 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2021<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TaxLossesPendingOfAmortization', window );">Tax losses available</a></td>
<td class="nump">$ 7,832,672<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate2Member', window );">2012 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2022<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TaxLossesPendingOfAmortization', window );">Tax losses available</a></td>
<td class="nump">$ 13<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate3Member', window );">2013 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2023<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TaxLossesPendingOfAmortization', window );">Tax losses available</a></td>
<td class="nump">$ 4,944<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate4Member', window );">2014 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2024<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TaxLossesPendingOfAmortization', window );">Tax losses available</a></td>
<td class="nump">$ 14,231<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate5Member', window );">2015 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2025<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TaxLossesPendingOfAmortization', window );">Tax losses available</a></td>
<td class="nump">$ 8,395<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate6Member', window );">2016 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2026<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TaxLossesPendingOfAmortization', window );">Tax losses available</a></td>
<td class="nump">$ 356,102<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate7Member', window );">2017 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2027<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TaxLossesPendingOfAmortization', window );">Tax losses available</a></td>
<td class="nump">$ 348,058<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate8Member', window );">2018 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2028<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TaxLossesPendingOfAmortization', window );">Tax losses available</a></td>
<td class="nump">$ 100,674<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate9Member', window );">2018 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2029<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TaxLossesPendingOfAmortization', window );">Tax losses available</a></td>
<td class="nump">$ 1,119,822<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate10Member', window );">2020 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems', window );"><strong>Disclosure of temporary difference, unused tax losses and unused tax credits [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits', window );">Expiration Date</a></td>
<td class="text">2030<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TaxLossesPendingOfAmortization', window );">Tax losses available</a></td>
<td class="nump">$ 846,324<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">This amount includes $ 7,832,647 corresponding to a tax loss from the sale of shares which, according to the Income Tax Law, can only be applied against taxable profits on the sale of shares generated in the future</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The description of the expiry date (if any) of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tax losses pending of amortization.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td style="white-space:nowrap;">simecb_TaxLossesPendingOfAmortization</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate1Member</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate5Member</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate6Member</td>
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<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate8Member</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate9Member</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_OriginDate10Member</td>
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<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Income taxes (Schedule of Deferred Income Tax Liability) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DeferredTaxAssetsAbstract', window );"><strong>Deferred tax assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
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<td class="nump">$ 222,310<span></span>
</td>
<td class="nump">$ 132,159<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DeferredTaxLiabilityAbstract', window );"><strong>Deferred tax liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred liabilities</a></td>
<td class="nump">3,860,831<span></span>
</td>
<td class="nump">3,542,265<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax liabilities, net</a></td>
<td class="nump">3,638,521<span></span>
</td>
<td class="nump">3,410,106<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_AllowanceForCreditLossesMember', window );">Allowance for doubtful accounts [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DeferredTaxAssetsAbstract', window );"><strong>Deferred tax assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts', window );">Deferred tax assets reduction in allowance for doubtful accounts</a></td>
<td class="num">(61,536)<span></span>
</td>
<td class="num">(50,476)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherProvisionsMember', window );">Provisions [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DeferredTaxLiabilityAbstract', window );"><strong>Deferred tax liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred liabilities</a></td>
<td class="nump">202,407<span></span>
</td>
<td class="nump">30,641<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_AdvancesFromCustomersMember', window );">Advances from customers [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DeferredTaxAssetsAbstract', window );"><strong>Deferred tax assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred tax assets</a></td>
<td class="nump">283,846<span></span>
</td>
<td class="nump">182,635<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember', window );">Property, plant and equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DeferredTaxLiabilityAbstract', window );"><strong>Deferred tax liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred liabilities</a></td>
<td class="nump">3,321,941<span></span>
</td>
<td class="nump">3,159,719<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherIntangibleAssetsMember', window );">Intangible assets from Grupo San [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DeferredTaxLiabilityAbstract', window );"><strong>Deferred tax liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred liabilities</a></td>
<td class="nump">329,600<span></span>
</td>
<td class="nump">318,768<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_PrepaidExpensesMember', window );">Prepaid expenses [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DeferredTaxLiabilityAbstract', window );"><strong>Deferred tax liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred liabilities</a></td>
<td class="nump">$ 6,883<span></span>
</td>
<td class="nump">$ 33,137<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph o<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_o&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 56<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_56&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph o<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_o&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 56<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_56&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredTaxLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredTaxLiabilityAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DeferredTaxAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DeferredTaxAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Deferred tax assets reduction in allowance for doubtful accounts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DeferredTaxAssetsAllowanceForDoubtfulAccounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DeferredTaxLiabilityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DeferredTaxLiabilityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_AllowanceForCreditLossesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_AllowanceForCreditLossesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherProvisionsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherProvisionsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_AdvancesFromCustomersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_AdvancesFromCustomersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherIntangibleAssetsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=simecb_PrepaidExpensesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<head>
<title></title>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558277561256">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stockholders' equity (Narrative) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 10, 2020</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PercentageOfLegalReserve', window );">Percentage of legal reserve</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve', window );">Legal reserve amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 484,046<span></span>
</td>
<td class="nump">$ 484,046<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PercentageOfNominalCapital', window );">Percentage of nominal capital</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CapitalReserve', window );">Reserve</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TreasuryShares', window );">Treasury Shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">34,465,803<span></span>
</td>
<td class="nump">33,729,926<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PurchaseOfTreasuryShares', window );">Treasury amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,101,652<span></span>
</td>
<td class="nump">$ 2,059,668<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions', window );">Profit (loss) on treasury shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_FixedCapitalShares', window );">Fixed capital, Shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">90,850,000<span></span>
</td>
<td class="nump">90,850,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_VariableCapitalShares', window );">Variable capital, Shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">406,859,000<span></span>
</td>
<td class="nump">406,859,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DividendsPaid', window );">Dividend paid</a></td>
<td class="nump">$ 1,990,000<span></span>
</td>
<td class="nump">$ 1,990,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComponentsOfEquityAxis=simecb_ClassISharesMember', window );">Class I Shares [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_FixedCapitalShares', window );">Fixed capital, Shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">90,850,050<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ComponentsOfEquityAxis=simecb_ClassIISharesMember', window );">Class II Shares [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_FixedCapitalShares', window );">Fixed capital, Shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">406,859,164<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CapitalReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A component of equity representing the capital reserves.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CapitalReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DividendsPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of dividends recognised as distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 107<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_107&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DividendsPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PurchaseOfTreasuryShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PurchaseOfTreasuryShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TreasuryShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>An entity&#8217;s own equity instruments, held by the entity or other members of the consolidated group.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 32<br> -IssueDate 2020-01-01<br> -Paragraph 34<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=32&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TreasuryShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_FixedCapitalShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of fixed capital, shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_FixedCapitalShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Ifrs statement [Line Items]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_PercentageOfLegalReserve">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of legal reserve.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PercentageOfLegalReserve</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_PercentageOfNominalCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of nominal capital.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PercentageOfNominalCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_VariableCapitalShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of variable capital, shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_VariableCapitalShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComponentsOfEquityAxis=simecb_ClassISharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComponentsOfEquityAxis=simecb_ClassISharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComponentsOfEquityAxis=simecb_ClassIISharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComponentsOfEquityAxis=simecb_ClassIISharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>94
<FILENAME>R81.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558278390984">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Stockholders' equity (Schedule of Common Stock) (Details) - MXN ($)<br> shares in Thousands, $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfClassesOfShareCapitalAbstract', window );"><strong>Disclosure of classes of share capital [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_FixedCapitalShares', window );">Fixed capital, Shares</a></td>
<td class="nump">90,850<span></span>
</td>
<td class="nump">90,850<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_VariableCapitalShares', window );">Variable capital, Shares</a></td>
<td class="nump">406,859<span></span>
</td>
<td class="nump">406,859<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ShareCapital', window );">Share capital, Shares</a></td>
<td class="nump">497,709<span></span>
</td>
<td class="nump">497,709<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesAuthorised', window );">Total shares</a></td>
<td class="nump">497,709<span></span>
</td>
<td class="nump">497,709<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_FixedCapitalAmount', window );">Fixed capital, Amount</a></td>
<td class="nump">$ 441,786<span></span>
</td>
<td class="nump">$ 441,786<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_VariableCapitalAmount', window );">Variable capital, Amount</a></td>
<td class="nump">1,978,444<span></span>
</td>
<td class="nump">1,978,444<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ShareCapitalAmount', window );">Share capital, Amount</a></td>
<td class="nump">2,420,230<span></span>
</td>
<td class="nump">2,420,230<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_EffectOfRestatementAmount', window );">Effect of restatement, Amount</a></td>
<td class="nump">412,038<span></span>
</td>
<td class="nump">412,038<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_SharesAmount', window );">Total shares, Amount</a></td>
<td class="nump">$ 2,832,268<span></span>
</td>
<td class="nump">$ 2,832,268<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfClassesOfShareCapitalAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfClassesOfShareCapitalAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesAuthorised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares authorised.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 79<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_79_a_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesAuthorised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_EffectOfRestatementAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Effect of restatement, Amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_EffectOfRestatementAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_FixedCapitalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fixed capital, Amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_FixedCapitalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_FixedCapitalShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of fixed capital, shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_FixedCapitalShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ShareCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of share capital, shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ShareCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ShareCapitalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Share capital, Amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ShareCapitalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_SharesAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The value of number of shares authorised.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_SharesAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_VariableCapitalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Variable capital, Amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_VariableCapitalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_VariableCapitalShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of variable capital, shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_VariableCapitalShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>95
<FILENAME>R82.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558281407112">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stockholders' equity (Schedule of Reconciliation of Number of Shares Outstanding) (Details) - shares<br> shares in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfClassesOfShareCapitalAbstract', window );"><strong>Disclosure of classes of share capital [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Shares outstanding at beginning of year</a></td>
<td class="nump">463,979<span></span>
</td>
<td class="nump">466,919<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding', window );">Repurchase of capital shares, net</a></td>
<td class="num">(2,898)<span></span>
</td>
<td class="num">(2,940)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NumberOfSharesOutstanding', window );">Shares outstanding at year end</a></td>
<td class="nump">463,243<span></span>
</td>
<td class="nump">463,979<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfClassesOfShareCapitalAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfClassesOfShareCapitalAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 79<br> -Subparagraph a<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_79_a_iv&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 79<br> -Subparagraph a<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_79_a_iv&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>96
<FILENAME>R83.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558288341688">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Non-controlling interest (Narrative) (Details)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_BusinessCombinationsAxis=ifrs-full_SubsidiariesMember', window );">Subsidiaries [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_IfrsStatementLineItems', window );"><strong>Statement Line Items [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PercentageOfVotingEquityInterestsAcquired', window );">Percentage of capital stock acquired by subsidiary</a></td>
<td class="nump">99.41%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PercentageOfVotingEquityInterestsAcquired">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2020-01-01<br> -Paragraph B64<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B64_c&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PercentageOfVotingEquityInterestsAcquired</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Ifrs statement [Line Items]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BusinessCombinationsAxis=ifrs-full_SubsidiariesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BusinessCombinationsAxis=ifrs-full_SubsidiariesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>97
<FILENAME>R84.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558289540408">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Non-controlling interest (Schedule of Non-controlling Interest Changes) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DisclosureOfNoncontrollingInterestAbstract', window );"><strong>Disclosure of Non-controlling interest [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncontrollingInterests', window );">Balance at beginning of year</a></td>
<td class="nump">$ 24,800<span></span>
</td>
<td class="num">$ (323,369)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossAttributableToNoncontrollingInterests', window );">Share of profits and losses for the year</a></td>
<td class="num">(105)<span></span>
</td>
<td class="num">(3,949)<span></span>
</td>
<td class="num">$ (206,417)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ShareOfTranslationEffectsOfForeignSubsidiaries', window );">Share of translation effects of foreign subsidiaries</a></td>
<td class="nump">11,315<span></span>
</td>
<td class="nump">352,118<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncontrollingInterests', window );">Balance at the end of the year</a></td>
<td class="nump">$ 36,010<span></span>
</td>
<td class="nump">$ 24,800<span></span>
</td>
<td class="num">$ (323,369)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncontrollingInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 12<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_12_f&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph q<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_q&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 10<br> -IssueDate 2020-01-01<br> -Paragraph 22<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=10&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_22&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncontrollingInterests</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossAttributableToNoncontrollingInterests">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 12<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_12_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 81B<br> -Subparagraph a<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81B_a_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossAttributableToNoncontrollingInterests</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DisclosureOfNoncontrollingInterestAbstract</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>xbrli:stringItemType</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ShareOfTranslationEffectsOfForeignSubsidiaries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Share of translation effects of foreign subsidiaries.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ShareOfTranslationEffectsOfForeignSubsidiaries</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
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<td>xbrli:monetaryItemType</td>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558278445128">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Transactions and balances with related parties (Narrative) (Details)<br> $ in Thousands, $ in Thousands</strong></div></th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>MXN ($)</div>
</th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember', window );">Industrias CH, S.A.B. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Loan</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 506,354<span></span>
</td>
<td class="nump">$ 479,368<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestPayable', window );">Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">93,816<span></span>
</td>
<td class="nump">61,978<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_BalanceAmount', window );">Balance amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">614,449<span></span>
</td>
<td class="nump">550,619<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ValueAddedTaxPayables', window );">Value added tax payables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">14,279<span></span>
</td>
<td class="nump">9,273<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember', window );">Industrias CH, S.A.B. de C.V. [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Loan</a></td>
<td class="nump">$ 24,400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvOneMember', window );">Industrias CH, S.A.B. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Loan</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">186,752<span></span>
</td>
<td class="nump">186,752<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Borrowings</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">858,510<span></span>
</td>
<td class="nump">780,989<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_InterestPayable', window );">Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">49,404<span></span>
</td>
<td class="nump">37,602<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_BalanceAmount', window );">Balance amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">244,061<span></span>
</td>
<td class="nump">230,370<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ValueAddedTaxPayables', window );">Value added tax payables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,905<span></span>
</td>
<td class="nump">6,016<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember', window );">Perfiles Comerciales Sigosa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AmountReceived', window );">Amount received</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 150,233<span></span>
</td>
<td class="nump">7,536,068<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_BalanceAmount', window );">Balance amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 142,268<span></span>
</td>
</tr>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Borrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of outstanding funds that the entity is obligated to repay.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Borrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of interest recognised as a liability.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LongtermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The non-current portion of non-current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LongtermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ValueAddedTaxPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of payables related to a value added tax.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ValueAddedTaxPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AmountReceived">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount received during the year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AmountReceived</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_BalanceAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Balance amount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_BalanceAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>99
<FILENAME>R86.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558276117208">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Transactions and balances with related parties (Schedule of Transactions with Related Parties) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_HoldingCompanyAbstract', window );"><strong>Holding company</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_InterestExpenses', window );">Interest expense</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 7,346<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions', window );">Interest income</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">41,034<span></span>
</td>
<td class="nump">265,200<span></span>
</td>
<td class="nump">210,514<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ManagementPersonnelAbstract', window );"><strong>Management staff</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdministrativeServicesExpenditures', window );">Administrative services expenditures</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">199,488<span></span>
</td>
<td class="nump">23,548<span></span>
</td>
<td class="nump">23,494<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_OtherRelatedPartiesAbstract', window );"><strong>Other related parties</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions', window );">Sales</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">188,082<span></span>
</td>
<td class="nump">249,560<span></span>
</td>
<td class="nump">20,375<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PurchasesOfGoodsRelatedPartyTransactions', window );">Purchases</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">27,507<span></span>
</td>
<td class="nump">438,052<span></span>
</td>
<td class="nump">372,759<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits', window );">Direct short-term benefits</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">$ 90,562<span></span>
</td>
<td class="nump">$ 106,631<span></span>
</td>
<td class="nump">$ 90,600<span></span>
</td>
</tr>
<tr><td colspan="4"></td></tr>
<tr><td colspan="4"><table class="outerFootnotes" width="100%"><tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Correspond to the salaries, allowances and bonuses paid to the executives of Simec.</td>
</tr></table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of compensation to key management personnel in the form of short-term employee benefits. [Refer: Key management personnel of entity or parent [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2020-01-01<br> -Paragraph 17<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_17_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PurchasesOfGoodsRelatedPartyTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of goods purchased by the entity in related party transactions. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2020-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_21_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PurchasesOfGoodsRelatedPartyTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2020-01-01<br> -Paragraph 21<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_21_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RevenueFromRenderingOfServicesRelatedPartyTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2020-01-01<br> -Paragraph 21<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_21_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RevenueFromSaleOfGoodsRelatedPartyTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AdministrativeServicesExpenditures">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Administrative services expenditures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AdministrativeServicesExpenditures</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_HoldingCompanyAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_HoldingCompanyAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_InterestExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Interest expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_InterestExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ManagementPersonnelAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ManagementPersonnelAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_OtherRelatedPartiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_OtherRelatedPartiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>100
<FILENAME>R87.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558277933128">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Transactions and balances with related parties (Schedule of Balances Receivable from and Payable to Related Parties) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Accounts receivable</a></td>
<td class="nump">$ 52,706<span></span>
</td>
<td class="nump">$ 13,925<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_NoncurrentLoansAndReceivables', window );">Loans to related parties, long term</a></td>
<td class="nump">1,008,743<span></span>
</td>
<td class="nump">923,257<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_LongtermDeposits', window );">Total long term</a></td>
<td class="nump">1,657,024<span></span>
</td>
<td class="nump">1,571,538<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="nump">351,511<span></span>
</td>
<td class="nump">241,526<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvTwoMember', window );">Industrias CH, S.A.B. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Accounts receivable</a></td>
<td class="nump">6,073<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CaLaminadoraVistaHermosaSadecvMember', window );">Ca. Laminadora Vista Hermosa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Accounts receivable</a></td>
<td class="nump">611<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember', window );">Operadora Compania Mexicana de Tubos, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Accounts receivable</a></td>
<td class="nump">848<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="nump">6,287<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CiaTubosYPerfilesMonterreySadecvMember', window );">Cia Tubos y Perfiles Monterrey, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Accounts receivable</a></td>
<td class="nump">3,318<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraPerfilesSigosaSadecvMember', window );">Operadora Perfiles Sigosa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Accounts receivable</a></td>
<td class="nump">3,452<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="nump">3,855<span></span>
</td>
<td class="nump">5,850<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraConstrualcoSadecvMember', window );">Operadora Construalco, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Accounts receivable</a></td>
<td class="nump">3,320<span></span>
</td>
<td class="nump">717<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraIndustrialdeHerramientasSadecvMember', window );">Operadora Industrial de Herramientas, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Accounts receivable</a></td>
<td class="nump">411<span></span>
</td>
<td class="nump">38<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_JoistdelGolfosadecvMember', window );">Joist del Golfo, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Accounts receivable</a></td>
<td class="nump">12,192<span></span>
</td>
<td class="nump">5,105<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_FerrovisaSadecvMember', window );">Ferrovisa, S.A. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Accounts receivable</a></td>
<td class="nump">17,762<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_OtherRelatedPartiesMember', window );">Other accounts receivable by operation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Accounts receivable</a></td>
<td class="nump">782<span></span>
</td>
<td class="nump">5,816<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember', window );">Perfiles Comerciales Sigosa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Accounts receivable</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">2,250<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Loans to related parties</a></td>
<td class="nump">150,233<span></span>
</td>
<td class="nump">142,268<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_AcerosyLaminadosSigosaSadecvMember', window );">Aceros y Laminados Sigosa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="nump">4,625<span></span>
</td>
<td class="nump">1,853<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember', window );">Industrias CH, S.A.B. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties', window );">Accounts receivable</a></td>
<td class="nump">648,281<span></span>
</td>
<td class="nump">648,281<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLoansAndReceivables', window );">Loans to related parties</a></td>
<td class="nump">858,510<span></span>
</td>
<td class="nump">780,989<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="nump">214,294<span></span>
</td>
<td class="nump">208,223<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComecialesSigosaSadecvMember', window );">Perfiles Comeciales Sigosa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="nump">1,292<span></span>
</td>
<td class="nump">3,632<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_HoldingProtelSadecvMember', window );">Holding Protel, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="nump">251<span></span>
</td>
<td class="nump">251<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaLaminadoraVistaHermosaSadecvMember', window );">Compania Laminadora Vista Hermosa, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="nump">1,404<span></span>
</td>
<td class="nump">1,904<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraPytsaIndustrialSadecvMember', window );">Operadora Pytsa Industrial, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="nump">9,073<span></span>
</td>
<td class="nump">8,233<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ComercializadoraSIGOSASadecvMember', window );">Comercializadora SIGOSA, S.A. de C.V.[Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="nump">102,067<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaManufactureraDeTubosSadecvMember', window );">Compania Manufacturera de Tubos, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="nump">7,377<span></span>
</td>
<td class="nump">9,631<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CiaMexicanaDePerfilesYTubosSadecvMember', window );">Cia. Mexicana de Perfiles y Tubos, S.A. de C.V. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="nump">634<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OthersRelatedPartiesMember', window );">Others [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems', window );"><strong>Disclosure of transactions between related parties [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties', window );">Accounts payable</a></td>
<td class="nump">$ 352<span></span>
</td>
<td class="nump">$ 1,949<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLoansAndReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current loans and receivables. [Refer: Loans and receivables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 8<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_8_c&amp;doctype=Standard&amp;book=b<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLoansAndReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LongtermDeposits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of long-term deposits held by the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LongtermDeposits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLoansAndReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current loans and receivables. [Refer: Loans and receivables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 8<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_8_c&amp;doctype=Standard&amp;book=b<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLoansAndReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentPayablesToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current receivables due from related parties. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentReceivablesDueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvTwoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CaLaminadoraVistaHermosaSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CaLaminadoraVistaHermosaSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraCompaniaMexicanaDeTubosSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CiaTubosYPerfilesMonterreySadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CiaTubosYPerfilesMonterreySadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraPerfilesSigosaSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraPerfilesSigosaSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraConstrualcoSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraConstrualcoSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraIndustrialdeHerramientasSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraIndustrialdeHerramientasSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_JoistdelGolfosadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_JoistdelGolfosadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_FerrovisaSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_FerrovisaSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_OtherRelatedPartiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_OtherRelatedPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComercialesSigosaSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_AcerosyLaminadosSigosaSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_AcerosyLaminadosSigosaSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_IndustriasChSabdecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComecialesSigosaSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_PerfilesComecialesSigosaSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_HoldingProtelSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_HoldingProtelSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaLaminadoraVistaHermosaSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaLaminadoraVistaHermosaSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraPytsaIndustrialSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OperadoraPytsaIndustrialSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ComercializadoraSIGOSASadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_ComercializadoraSIGOSASadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaManufactureraDeTubosSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CompaniaManufactureraDeTubosSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CiaMexicanaDePerfilesYTubosSadecvMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_CiaMexicanaDePerfilesYTubosSadecvMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OthersRelatedPartiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=simecb_OthersRelatedPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>101
<FILENAME>R88.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558276162568">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cost of sales and expenses by their nature (Schedule of Cost of Sales and Administration Expenses) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExpenseByNatureAbstract', window );"><strong>Expenses by nature [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RawMaterialsAndConsumablesUsed', window );">Raw materials and consumables</a></td>
<td class="nump">$ 16,343,140<span></span>
</td>
<td class="nump">$ 16,411,788<span></span>
</td>
<td class="nump">$ 15,565,242<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EnergyExpense', window );">Electrical energy</a></td>
<td class="nump">2,820,667<span></span>
</td>
<td class="nump">3,303,640<span></span>
</td>
<td class="nump">2,536,387<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_FerroalloysExpense', window );">Ferroalloys</a></td>
<td class="nump">1,617,352<span></span>
</td>
<td class="nump">2,137,671<span></span>
</td>
<td class="nump">1,973,586<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_RefractoriesExpense', window );">Refractories</a></td>
<td class="nump">629,758<span></span>
</td>
<td class="nump">707,214<span></span>
</td>
<td class="nump">613,563<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_OxygenExpense', window );">Oxygen</a></td>
<td class="nump">248,029<span></span>
</td>
<td class="nump">276,648<span></span>
</td>
<td class="nump">279,272<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ElectrodesExpense', window );">Electrodes</a></td>
<td class="nump">434,265<span></span>
</td>
<td class="nump">1,293,096<span></span>
</td>
<td class="nump">1,463,091<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_FuelExpense', window );">Gas and fuels</a></td>
<td class="nump">767,823<span></span>
</td>
<td class="nump">962,001<span></span>
</td>
<td class="nump">766,163<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_LaborExpense', window );">Labor</a></td>
<td class="nump">1,831,225<span></span>
</td>
<td class="nump">2,042,433<span></span>
</td>
<td class="nump">3,181,556<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OperatingExpense', window );">Operation materials</a></td>
<td class="nump">1,033,597<span></span>
</td>
<td class="nump">919,893<span></span>
</td>
<td class="nump">954,415<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="nump">1,452,271<span></span>
</td>
<td class="nump">1,108,629<span></span>
</td>
<td class="nump">1,112,418<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RepairsAndMaintenanceExpense', window );">Maintenance</a></td>
<td class="nump">1,262,728<span></span>
</td>
<td class="nump">2,221,595<span></span>
</td>
<td class="nump">2,243,255<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PropertyTaxExpensePropertyTaxExpense', window );">Other expenses</a></td>
<td class="nump">2,790,197<span></span>
</td>
<td class="nump">319,958<span></span>
</td>
<td class="nump">954,379<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total expense</a></td>
<td class="nump">31,231,052<span></span>
</td>
<td class="nump">31,704,566<span></span>
</td>
<td class="nump">31,643,327<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales</a></td>
<td class="nump">29,211,724<span></span>
</td>
<td class="nump">30,067,141<span></span>
</td>
<td class="nump">30,563,315<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="nump">$ 2,019,328<span></span>
</td>
<td class="nump">$ 1,637,425<span></span>
</td>
<td class="nump">$ 1,080,012<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expenses that the entity classifies as being administrative.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2020-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause vi<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_35_b_vi&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CostOfSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CostOfSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationAndAmortisationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B13<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B13_d&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 104<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_104&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationAndAmortisationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EnergyExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expense arising from the consumption of energy.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EnergyExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ExpenseByNature">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expenses aggregated according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and not reallocated among functions within the entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ExpenseByNature</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ExpenseByNatureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ExpenseByNatureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FuelExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expense arising from the consumption of fuel.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FuelExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OperatingExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of all operating expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OperatingExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RawMaterialsAndConsumablesUsed">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RawMaterialsAndConsumablesUsed</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RepairsAndMaintenanceExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expenses incurred for the day-to-day servicing of assets, which may include the cost of labour, consumables or small parts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RepairsAndMaintenanceExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ElectrodesExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of electrodes expense during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ElectrodesExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_FerroalloysExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of ferroalloys expense during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_FerroalloysExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_LaborExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of labor expense during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_LaborExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_OxygenExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of oxygen expense during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_OxygenExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_PropertyTaxExpensePropertyTaxExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of other expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PropertyTaxExpensePropertyTaxExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_RefractoriesExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of refractories expense during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_RefractoriesExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
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<head>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558277561000">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Other (income) expenses, net (Schedule of Other Income (Expenses) Net) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AnalysisOfIncomeAndExpenseAbstract', window );"><strong>Analysis of income and expense [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_CancellationOfBalances', window );">Cancellation of balances</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 87,241<span></span>
</td>
<td class="nump">$ 786<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_LandTreatments', window );">Land treatments in Pacific Steel, Inc.</a></td>
<td class="nump">2,708<span></span>
</td>
<td class="nump">3,362<span></span>
</td>
<td class="nump">8,922<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AttorneysFees', window );">Attorney's fees</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">54,520<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction', window );">Bad debt estimate</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">5,320<span></span>
</td>
<td class="nump">0<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherExpenseByFunction', window );">Other expenses</a></td>
<td class="nump">2,708<span></span>
</td>
<td class="nump">150,443<span></span>
</td>
<td class="nump">9,708<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_SaleOfScrap', window );">Sale of scrap</a></td>
<td class="num">(232,157)<span></span>
</td>
<td class="num">(3,182)<span></span>
</td>
<td class="num">(9,865)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_RecoveryOfLosses', window );">Recovery of losses</a></td>
<td class="nump">0<span></span>
</td>
<td class="num">(6,397)<span></span>
</td>
<td class="num">(6,405)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_UpdateOfBalancesInFavorInTaxes', window );">Update of balances in favor in taxes</a></td>
<td class="num">(256,698)<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="num">(2,699)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AgreementsWithClients', window );">Agreements with clients</a></td>
<td class="num">(27,869)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherIncome', window );">Other income</a></td>
<td class="num">(32,733)<span></span>
</td>
<td class="num">(4,282)<span></span>
</td>
<td class="num">(5,791)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_OtherIncomeNet', window );">Other income</a></td>
<td class="num">(549,457)<span></span>
</td>
<td class="num">(13,861)<span></span>
</td>
<td class="num">(24,760)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_OtherIncomeAndOtherExpensesNet', window );">Other (income) and other expenses, net</a></td>
<td class="num">$ (546,749)<span></span>
</td>
<td class="nump">$ 136,582<span></span>
</td>
<td class="num">$ (15,052)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AnalysisOfIncomeAndExpenseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AnalysisOfIncomeAndExpenseAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2020-01-01<br> -Paragraph 18<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_18_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherExpenseByFunction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'function of expense' form for its analysis of expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2020-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause vii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_35_b_vii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherExpenseByFunction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of operating income that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2020-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_35_b_iv&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AgreementsWithClients">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Agreements with clients.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AgreementsWithClients</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AttorneysFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Attorney's fees.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AttorneysFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_CancellationOfBalances">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cancellation of balances.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_CancellationOfBalances</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_LandTreatments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of land treatments in pacific steel, inc.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_LandTreatments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_OtherIncomeAndOtherExpensesNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total other (income) and other expenses, net.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_OtherIncomeAndOtherExpensesNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_OtherIncomeNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net amount of operating income that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_OtherIncomeNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_RecoveryOfLosses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Recovery of losses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_RecoveryOfLosses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_SaleOfScrap">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sale of scrap.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_SaleOfScrap</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_UpdateOfBalancesInFavorInTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Update of balances in favor in taxes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_UpdateOfBalancesInFavorInTaxes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>103
<FILENAME>R90.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558277561352">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Financial instruments (Schedule of Book Value of Assets and liabilities Denominated in Foreign Currency) (Details)<br> $ in Thousands, $ in Thousands</strong></div></th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>MXN ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems', window );"><strong>Disclosure of nature and extent of risks arising from financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Short - term assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 24,362,988<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 22,410,136<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Short - term liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,426,766<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,286,477<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Currency risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems', window );"><strong>Disclosure of nature and extent of risks arising from financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Short - term assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12,061,901<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11,176,625<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Short - term liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,821,467<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,843,976<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssetsLiabilities', window );">Net monetary asset position in foreign currency</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,240,434<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,332,649<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember', window );">Currency risk [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems', window );"><strong>Disclosure of nature and extent of risks arising from financial instruments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CurrentAssetsLiabilities', window );">Net monetary asset position in foreign currency</a></td>
<td class="nump">$ 313,036<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 335,545<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 66<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssetsLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current assets less the amount of current liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssetsLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_iii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 69<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>104
<FILENAME>R91.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558323919976">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Financial instruments (Schedule of Additional Bank Lines of Credit) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_BankLoansCreditLinesAbstract', window );"><strong>Bank loans credit lines:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_DrawnBalances', window );">Drawn balances</a></td>
<td class="nump">$ 350,000<span></span>
</td>
<td class="nump">$ 350,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_UndrawnBalances', window );">Undrawn balances</a></td>
<td class="nump">182,514<span></span>
</td>
<td class="nump">116,596<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CreditExposure', window );">Available line balance</a></td>
<td class="nump">$ 167,486<span></span>
</td>
<td class="nump">$ 233,404<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CreditExposure">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph IG24<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_IG24_a&amp;doctype=Implementation%20Guidance&amp;book=b<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph IG25<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_IG25_b&amp;doctype=Implementation%20Guidance&amp;book=b<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2021-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 36<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2017-en-b&amp;anchor=para_36_c&amp;doctype=Standard&amp;book=b<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CreditExposure</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_BankLoansCreditLinesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_BankLoansCreditLinesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_DrawnBalances">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Drawn balances.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_DrawnBalances</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_UndrawnBalances">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Undrawn balances.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_UndrawnBalances</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>105
<FILENAME>R92.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558276810376">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial information by segments (Schedule of Information by Region) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net sales</a></td>
<td class="nump">$ 35,869,314<span></span>
</td>
<td class="nump">$ 34,171,201<span></span>
</td>
<td class="nump">$ 35,678,253<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales</a></td>
<td class="nump">29,211,724<span></span>
</td>
<td class="nump">30,067,141<span></span>
</td>
<td class="nump">30,563,315<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit</a></td>
<td class="nump">6,657,590<span></span>
</td>
<td class="nump">4,104,060<span></span>
</td>
<td class="nump">5,114,938<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdministrativeExpenseIncome', window );">Administrative expenses</a></td>
<td class="num">(2,019,328)<span></span>
</td>
<td class="nump">1,637,425<span></span>
</td>
<td class="nump">1,080,012<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other income (expenses), net</a></td>
<td class="nump">546,749<span></span>
</td>
<td class="num">(136,582)<span></span>
</td>
<td class="nump">15,052<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromInterest', window );">Interest income</a></td>
<td class="nump">107,826<span></span>
</td>
<td class="nump">145,995<span></span>
</td>
<td class="nump">312,821<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_InterestExpenseIncomeNet', window );">Interest expense</a></td>
<td class="num">(53,746)<span></span>
</td>
<td class="num">(55,049)<span></span>
</td>
<td class="num">(16,511)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Exchange rate gain (loss), net</a></td>
<td class="num">(363,164)<span></span>
</td>
<td class="num">(784,583)<span></span>
</td>
<td class="num">(146,896)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income (loss) before income taxes</a></td>
<td class="nump">4,875,927<span></span>
</td>
<td class="nump">1,636,416<span></span>
</td>
<td class="nump">4,199,392<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Income taxes</a></td>
<td class="nump">2,077,844<span></span>
</td>
<td class="nump">3,276,274<span></span>
</td>
<td class="nump">752,462<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income (loss) for the year</a></td>
<td class="nump">2,798,083<span></span>
</td>
<td class="num">(1,639,858)<span></span>
</td>
<td class="nump">3,446,930<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="nump">1,452,271<span></span>
</td>
<td class="nump">1,108,629<span></span>
</td>
<td class="nump">1,112,418<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">45,503,647<span></span>
</td>
<td class="nump">44,014,759<span></span>
</td>
<td class="nump">48,853,823<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="nump">12,484,988<span></span>
</td>
<td class="nump">11,404,982<span></span>
</td>
<td class="nump">13,344,820<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities', window );">Acquisitions of property, plant and equipment</a></td>
<td class="nump">951,205<span></span>
</td>
<td class="nump">1,271,420<span></span>
</td>
<td class="nump">1,994,465<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=country_MX', window );">Mexico [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net sales</a></td>
<td class="nump">19,660,889<span></span>
</td>
<td class="nump">18,530,672<span></span>
</td>
<td class="nump">20,507,794<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales</a></td>
<td class="nump">15,459,258<span></span>
</td>
<td class="nump">14,934,575<span></span>
</td>
<td class="nump">15,715,761<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit</a></td>
<td class="nump">4,201,631<span></span>
</td>
<td class="nump">3,596,097<span></span>
</td>
<td class="nump">4,792,033<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdministrativeExpenseIncome', window );">Administrative expenses</a></td>
<td class="num">(1,117,817)<span></span>
</td>
<td class="nump">848,495<span></span>
</td>
<td class="nump">592,218<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other income (expenses), net</a></td>
<td class="num">(52,605)<span></span>
</td>
<td class="nump">175,412<span></span>
</td>
<td class="nump">11,367<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromInterest', window );">Interest income</a></td>
<td class="nump">107,604<span></span>
</td>
<td class="nump">145,729<span></span>
</td>
<td class="nump">307,279<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_InterestExpenseIncomeNet', window );">Interest expense</a></td>
<td class="num">(5,108)<span></span>
</td>
<td class="nump">3,438<span></span>
</td>
<td class="nump">52,226<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Exchange rate gain (loss), net</a></td>
<td class="nump">483,822<span></span>
</td>
<td class="nump">628,044<span></span>
</td>
<td class="nump">445,289<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income (loss) before income taxes</a></td>
<td class="nump">2,755,145<span></span>
</td>
<td class="nump">2,093,313<span></span>
</td>
<td class="nump">5,015,976<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Income taxes</a></td>
<td class="nump">1,747,568<span></span>
</td>
<td class="nump">3,505,015<span></span>
</td>
<td class="nump">905,482<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income (loss) for the year</a></td>
<td class="nump">1,007,577<span></span>
</td>
<td class="num">(1,411,702)<span></span>
</td>
<td class="nump">4,110,494<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="nump">693,362<span></span>
</td>
<td class="nump">577,048<span></span>
</td>
<td class="nump">587,407<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">33,386,043<span></span>
</td>
<td class="nump">32,935,743<span></span>
</td>
<td class="nump">40,617,874<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="nump">6,944,579<span></span>
</td>
<td class="nump">7,253,713<span></span>
</td>
<td class="nump">8,458,465<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities', window );">Acquisitions of property, plant and equipment</a></td>
<td class="nump">278,700<span></span>
</td>
<td class="nump">785,818<span></span>
</td>
<td class="nump">1,552,587<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=country_US', window );">USA [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net sales</a></td>
<td class="nump">5,549,781<span></span>
</td>
<td class="nump">7,120,360<span></span>
</td>
<td class="nump">9,246,444<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales</a></td>
<td class="nump">5,677,638<span></span>
</td>
<td class="nump">7,752,776<span></span>
</td>
<td class="nump">9,294,352<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit</a></td>
<td class="num">(127,857)<span></span>
</td>
<td class="num">(632,416)<span></span>
</td>
<td class="num">(47,908)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdministrativeExpenseIncome', window );">Administrative expenses</a></td>
<td class="num">(240,726)<span></span>
</td>
<td class="nump">267,756<span></span>
</td>
<td class="nump">267,905<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other income (expenses), net</a></td>
<td class="num">(505,946)<span></span>
</td>
<td class="num">(71,324)<span></span>
</td>
<td class="nump">3,685<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromInterest', window );">Interest income</a></td>
<td class="nump">222<span></span>
</td>
<td class="nump">266<span></span>
</td>
<td class="nump">5,542<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_InterestExpenseIncomeNet', window );">Interest expense</a></td>
<td class="num">(16,104)<span></span>
</td>
<td class="num">(84,621)<span></span>
</td>
<td class="num">(99,985)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Exchange rate gain (loss), net</a></td>
<td class="num">(1,510)<span></span>
</td>
<td class="num">(2,745)<span></span>
</td>
<td class="nump">7,522<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income (loss) before income taxes</a></td>
<td class="nump">123,001<span></span>
</td>
<td class="num">(910,458)<span></span>
</td>
<td class="num">(399,049)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Income taxes</a></td>
<td class="nump">118,926<span></span>
</td>
<td class="num">(236,598)<span></span>
</td>
<td class="nump">7,145<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income (loss) for the year</a></td>
<td class="nump">4,075<span></span>
</td>
<td class="num">(673,860)<span></span>
</td>
<td class="num">(406,194)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="nump">332,186<span></span>
</td>
<td class="nump">260,760<span></span>
</td>
<td class="nump">268,635<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">9,237,831<span></span>
</td>
<td class="nump">8,419,771<span></span>
</td>
<td class="nump">10,181,967<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="nump">4,797,682<span></span>
</td>
<td class="nump">4,219,817<span></span>
</td>
<td class="nump">10,815,692<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities', window );">Acquisitions of property, plant and equipment</a></td>
<td class="nump">41,054<span></span>
</td>
<td class="nump">278,467<span></span>
</td>
<td class="nump">433,154<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=country_BR', window );">Brazil [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net sales</a></td>
<td class="nump">10,659,259<span></span>
</td>
<td class="nump">8,520,169<span></span>
</td>
<td class="nump">5,924,015<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales</a></td>
<td class="nump">8,075,253<span></span>
</td>
<td class="nump">7,379,790<span></span>
</td>
<td class="nump">5,553,202<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit</a></td>
<td class="nump">2,583,806<span></span>
</td>
<td class="nump">1,140,379<span></span>
</td>
<td class="nump">370,813<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AdministrativeExpenseIncome', window );">Administrative expenses</a></td>
<td class="num">(660,785)<span></span>
</td>
<td class="nump">521,174<span></span>
</td>
<td class="nump">219,889<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other income (expenses), net</a></td>
<td class="nump">11,854<span></span>
</td>
<td class="nump">32,494<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_RevenueFromInterest', window );">Interest income</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_InterestExpenseIncomeNet', window );">Interest expense</a></td>
<td class="num">(66,007)<span></span>
</td>
<td class="num">(110,919)<span></span>
</td>
<td class="num">(103,141)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Exchange rate gain (loss), net</a></td>
<td class="nump">1,096,416<span></span>
</td>
<td class="nump">177,314<span></span>
</td>
<td class="num">(602,747)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income (loss) before income taxes</a></td>
<td class="nump">748,744<span></span>
</td>
<td class="nump">298,478<span></span>
</td>
<td class="num">(554,964)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Income taxes</a></td>
<td class="nump">211,350<span></span>
</td>
<td class="nump">7,857<span></span>
</td>
<td class="num">(160,165)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income (loss) for the year</a></td>
<td class="nump">537,394<span></span>
</td>
<td class="nump">290,621<span></span>
</td>
<td class="num">(394,799)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="nump">426,723<span></span>
</td>
<td class="nump">270,821<span></span>
</td>
<td class="nump">256,376<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">5,807,121<span></span>
</td>
<td class="nump">6,002,701<span></span>
</td>
<td class="nump">6,733,362<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="nump">3,670,075<span></span>
</td>
<td class="nump">3,274,908<span></span>
</td>
<td class="nump">2,750,043<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities', window );">Acquisitions of property, plant and equipment</a></td>
<td class="nump">631,451<span></span>
</td>
<td class="nump">207,135<span></span>
</td>
<td class="nump">8,724<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=ifrs-full_EliminationOfIntersegmentAmountsMember', window );">Eliminations Between Segments [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems', window );"><strong>Disclosure of operating segments [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_InterestExpenseIncomeNet', window );">Interest expense</a></td>
<td class="nump">33,473<span></span>
</td>
<td class="nump">137,053<span></span>
</td>
<td class="nump">134,389<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Exchange rate gain (loss), net</a></td>
<td class="num">(1,215,564)<span></span>
</td>
<td class="num">(18,030)<span></span>
</td>
<td class="nump">3,040<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income (loss) before income taxes</a></td>
<td class="nump">1,249,037<span></span>
</td>
<td class="nump">155,083<span></span>
</td>
<td class="nump">137,429<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Net income (loss) for the year</a></td>
<td class="nump">1,249,037<span></span>
</td>
<td class="nump">155,083<span></span>
</td>
<td class="nump">137,429<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="num">(2,927,348)<span></span>
</td>
<td class="num">(3,343,456)<span></span>
</td>
<td class="num">(8,679,380)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="num">$ (2,927,348)<span></span>
</td>
<td class="num">$ (3,343,456)<span></span>
</td>
<td class="num">$ (8,679,380)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 20<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CostOfSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 99<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CostOfSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfOperatingSegmentsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfOperatingSegmentsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Section A Statement of cash flows for an entity other than a financial institution<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;doctype=Illustrative%20Examples&amp;dita_xref=IAS07_IE_A_TI<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 21<br> -IssueDate 2020-01-01<br> -Paragraph 52<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=21&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_52_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeTaxExpenseContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -Subparagraph h<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23_h&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2020-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause viii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_35_b_viii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 79<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 82<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_82_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B13<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B13_g&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeTaxExpenseContinuingOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2020-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph d<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_d&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 55<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherOperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 85<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherOperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective on first application of IFRS 9<br> -Name IFRS<br> -Number 4<br> -IssueDate 2020-01-01<br> -Paragraph 39L<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2020-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2021-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2020-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) before tax expense or income. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2020-01-01<br> -Paragraph 16<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_16_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Revenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 34<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 82<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Revenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RevenueFromInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income arising from interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B13<br> -Subparagraph e<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B13_e&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RevenueFromInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AdministrativeExpenseIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Primary financial statement caption encompassing administrative expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AdministrativeExpenseIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_InterestExpenseIncomeNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_InterestExpenseIncomeNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=country_MX">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=country_MX</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=country_US">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=country_US</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=country_BR">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=country_BR</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=ifrs-full_EliminationOfIntersegmentAmountsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=ifrs-full_EliminationOfIntersegmentAmountsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558276781048">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial information by segments (Schedule of Information on Products) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfProductsAndServicesLineItems', window );"><strong>Disclosure of products and services [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">$ 35,869,314<span></span>
</td>
<td class="nump">$ 34,171,201<span></span>
</td>
<td class="nump">$ 35,678,253<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProductsAndServicesAxis=simecb_LightStructuralMember', window );">Light structural [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfProductsAndServicesLineItems', window );"><strong>Disclosure of products and services [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">1,529,216<span></span>
</td>
<td class="nump">1,396,632<span></span>
</td>
<td class="nump">1,654,720<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProductsAndServicesAxis=simecb_StructuralMember', window );">Structural [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfProductsAndServicesLineItems', window );"><strong>Disclosure of products and services [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">3,677,441<span></span>
</td>
<td class="nump">3,304,178<span></span>
</td>
<td class="nump">2,441,079<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProductsAndServicesAxis=simecb_BarsMember', window );">Bars [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfProductsAndServicesLineItems', window );"><strong>Disclosure of products and services [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">2,061,053<span></span>
</td>
<td class="nump">2,220,264<span></span>
</td>
<td class="nump">1,575,291<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProductsAndServicesAxis=simecb_RebarMember', window );">Rebar [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfProductsAndServicesLineItems', window );"><strong>Disclosure of products and services [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">14,081,399<span></span>
</td>
<td class="nump">12,370,490<span></span>
</td>
<td class="nump">12,363,530<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProductsAndServicesAxis=simecb_FlatRebarMember', window );">Flat rebar [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfProductsAndServicesLineItems', window );"><strong>Disclosure of products and services [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">1,851,960<span></span>
</td>
<td class="nump">1,833,576<span></span>
</td>
<td class="nump">2,271,347<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProductsAndServicesAxis=simecb_HotRolledBarsMember', window );">Hot rolled bars [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfProductsAndServicesLineItems', window );"><strong>Disclosure of products and services [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">7,548,939<span></span>
</td>
<td class="nump">8,226,613<span></span>
</td>
<td class="nump">9,549,286<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProductsAndServicesAxis=simecb_ColdDrawnBarsMember', window );">Cold drawn bars [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfProductsAndServicesLineItems', window );"><strong>Disclosure of products and services [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">2,139,938<span></span>
</td>
<td class="nump">3,102,544<span></span>
</td>
<td class="nump">3,779,385<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ProductsAndServicesAxis=simecb_OthersMember', window );">Others [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfProductsAndServicesLineItems', window );"><strong>Disclosure of products and services [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">$ 2,989,368<span></span>
</td>
<td class="nump">$ 1,716,904<span></span>
</td>
<td class="nump">$ 2,043,615<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfProductsAndServicesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfProductsAndServicesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Revenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 34<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 82<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Revenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProductsAndServicesAxis=simecb_LightStructuralMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProductsAndServicesAxis=simecb_LightStructuralMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProductsAndServicesAxis=simecb_StructuralMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProductsAndServicesAxis=simecb_StructuralMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProductsAndServicesAxis=simecb_BarsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProductsAndServicesAxis=simecb_BarsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProductsAndServicesAxis=simecb_RebarMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProductsAndServicesAxis=simecb_RebarMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProductsAndServicesAxis=simecb_FlatRebarMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProductsAndServicesAxis=simecb_FlatRebarMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProductsAndServicesAxis=simecb_HotRolledBarsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProductsAndServicesAxis=simecb_ColdDrawnBarsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProductsAndServicesAxis=simecb_ColdDrawnBarsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProductsAndServicesAxis=simecb_OthersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProductsAndServicesAxis=simecb_OthersMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558276707976">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial information by segments (Schedule of Information About Geographical Areas) (Details) - MXN ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfGeographicalAreasLineItems', window );"><strong>Disclosure of geographical areas [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">$ 35,869,314<span></span>
</td>
<td class="nump">$ 34,171,201<span></span>
</td>
<td class="nump">$ 35,678,253<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=country_MX', window );">Mexico [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfGeographicalAreasLineItems', window );"><strong>Disclosure of geographical areas [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">19,660,889<span></span>
</td>
<td class="nump">18,530,672<span></span>
</td>
<td class="nump">20,507,794<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=country_US', window );">USA [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfGeographicalAreasLineItems', window );"><strong>Disclosure of geographical areas [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">5,549,781<span></span>
</td>
<td class="nump">7,120,360<span></span>
</td>
<td class="nump">9,246,444<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=country_BR', window );">Brazil [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfGeographicalAreasLineItems', window );"><strong>Disclosure of geographical areas [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">10,659,259<span></span>
</td>
<td class="nump">8,520,169<span></span>
</td>
<td class="nump">5,924,015<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=country_CA', window );">Canada [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfGeographicalAreasLineItems', window );"><strong>Disclosure of geographical areas [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">311,761<span></span>
</td>
<td class="nump">175,686<span></span>
</td>
<td class="nump">267,606<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=srt_LatinAmericaMember', window );">Latin America [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfGeographicalAreasLineItems', window );"><strong>Disclosure of geographical areas [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">253,096<span></span>
</td>
<td class="nump">60,672<span></span>
</td>
<td class="nump">60,578<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=simecb_OtherEuropeAndAsiaMember', window );">Other (Europe and Asia) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfGeographicalAreasLineItems', window );"><strong>Disclosure of geographical areas [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenue</a></td>
<td class="nump">$ 17,836<span></span>
</td>
<td class="nump">$ 16,540<span></span>
</td>
<td class="nump">$ 20,658<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfGeographicalAreasLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfGeographicalAreasLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Revenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 28<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 23<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 32<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2020-01-01<br> -Paragraph 34<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 82<br> -Subparagraph a<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 103<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 102<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2020-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2020-01-01<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2020-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Revenue</td>
</tr>
<tr>
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</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=country_MX">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=country_MX</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=country_US">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=country_US</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=country_BR">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=country_BR</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=country_CA">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=country_CA</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=srt_LatinAmericaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=srt_LatinAmericaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=simecb_OtherEuropeAndAsiaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=simecb_OtherEuropeAndAsiaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>108
<FILENAME>R95.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558275216088">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Contingencies (Details)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="5">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Mar. 31, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2018 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2018 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Nov. 06, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 05, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2012 </div>
<div>MXN ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2004 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 26, 2004 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Accounts payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,179,830,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,347,325,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AmountOfLawsuit', window );">Amount of lawsuit</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,880,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease', window );">Amount of tax payments and expenses increase (decrease)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 554,400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,323,700,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred', window );">Consideration of sales and used tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,631,827,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,452,028,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_EquityInterestsOfAcquirer', window );">Interest on sales and used tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 339,885,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 394,138,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_EnvironmentalLiabilities', window );">Environmental liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Accounts payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_AccrualsAndDeferredIncomeClassifiedAsNoncurrent', window );">Accumulated liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AmountOfClaimsPayments', window );">Amount of claims the payments</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AmountOfAddUp', window );">Amount of add up</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD [Member] | 2015-2016 Tax [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease', window );">Amount of tax payments and expenses increase (decrease)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,178,517<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD [Member] | 2017-2018 Tax [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease', window );">Amount of tax payments and expenses increase (decrease)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,372,306<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD [Member] | Individual and Joint Payments [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ArbitrationSettlementAmountPaid', window );">Arbitration settlement amount paid</a></td>
<td class="nump">$ 4,500,003<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=srt_SubsidiariesMember', window );">Pacific Steel [Member] | USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ContingentAmountToPay', window );">Contingent amount to pay</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 138,000<span></span>
</td>
<td class="nump">$ 200,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AccrualsAndDeferredIncomeClassifiedAsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of accruals and deferred income classified as non-current. [Refer: Accruals and deferred income]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 78<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AccrualsAndDeferredIncomeClassifiedAsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2020-01-01<br> -Paragraph B64<br> -Subparagraph f<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B64_f&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityInterestsOfAcquirer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2020-01-01<br> -Paragraph B64<br> -Subparagraph f<br> -Clause iv<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_B64_f_iv&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityInterestsOfAcquirer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2020-01-01<br> -Paragraph 54<br> -Subparagraph k<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_54_k&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AmountOfAddUp">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of add up.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AmountOfAddUp</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AmountOfClaimsPayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of claims the payments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AmountOfClaimsPayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AmountOfLawsuit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of lawsuit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AmountOfLawsuit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of tax payments and expenses increase (decrease) during the year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_AmountOfTaxPaymentsAndExpensesIncreaseDecrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ArbitrationSettlementAmountPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Arbitration settlement amount paid.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ArbitrationSettlementAmountPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ContingentAmountToPay">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Contingent amount to pay.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ContingentAmountToPay</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_EnvironmentalLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The adjustment to include the increase (decrease) during an accounting period in total estimated obligations recorded for probable future loss attributable to environmental contamination issues.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_EnvironmentalLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_YearOneTaxLiabilityMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_YearOneTaxLiabilityMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_YearTwoTaxLiabilityMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_YearTwoTaxLiabilityMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=simecb_IndividualAndJointPaymentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=simecb_IndividualAndJointPaymentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=srt_SubsidiariesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=srt_SubsidiariesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>109
<FILENAME>R96.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558275144968">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments (Details) - USD ($)<br> $ in Thousands</strong></div></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jan. 31, 2018</div></th>
<th class="th"><div>Jan. 31, 2013</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_LeaseExpireDates', window );">Lease Expire dates</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">2020<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_EnerNocMember', window );">EnerNOC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TermOfAgreement', window );">Term of agreement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_EcomLtdaMember', window );">ECOM LTDA [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_TerminationPeriodOfAgreement', window );">Termination period of agreement</a></td>
<td class="text">February 2020<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease', window );">Rental expenses relating to operating leases</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 100<span></span>
</td>
<td class="nump">$ 700<span></span>
</td>
<td class="nump">$ 500<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD [Member] | EnerNOC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions', window );">Annual consideration</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,100<span></span>
</td>
<td class="nump">$ 1,800<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD [Member] | ECOM LTDA [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_ObligationUnderAgreements', window );">Obligation under agreements</a></td>
<td class="nump">$ 6,300<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD [Member] | Qualified Supply Service Scheme [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems', window );"><strong>Disclosure of contingent liabilities in business combination [line items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_BudgetAmountExpensed', window );">Budget amount expensed</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">24,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_EstimatedProjectCost', window );">Estimated project cost</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,850<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of transfers under finance agreements to the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2020-01-01<br> -Paragraph 21<br> -Subparagraph g<br> -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2020-en-r&amp;anchor=para_21_g&amp;doctype=Standard<br> -URIDate 2020-01-01<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_BudgetAmountExpensed">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Budget amount expensed.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_BudgetAmountExpensed</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Rental expenses relating to operating leases.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_EstimatedProjectCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Estimated project cost.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_EstimatedProjectCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_LeaseExpireDates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Lease Expire dates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_LeaseExpireDates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_ObligationUnderAgreements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Obligation under agreements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_ObligationUnderAgreements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_TermOfAgreement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Term of agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_TermOfAgreement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_TerminationPeriodOfAgreement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Termination period of agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_TerminationPeriodOfAgreement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_EnerNocMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_EnerNocMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_EcomLtdaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_EcomLtdaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_QualifiedSupplyServiceSchemeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfContingentLiabilitiesAxis=simecb_QualifiedSupplyServiceSchemeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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<DOCUMENT>
<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140558281366840">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Subsequent events (Details)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
</tr>
<tr><th class="th"><div>Jan. 16, 2020</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract', window );"><strong>Disclosure of non-adjusting events after reporting period [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PreliminaryTariffRate', window );">Preliminary tariff rate on products</a></td>
<td class="nump">6.75%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_simecb_PreliminaryTariffReductionRate', window );">Preliminary tariff reduction rate</a></td>
<td class="nump">1.46%<span></span>
</td>
</tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_PreliminaryTariffRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Preliminary tariff rate applied on products.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PreliminaryTariffRate</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_simecb_PreliminaryTariffReductionRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Preliminary tariff reduction rate.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">simecb_PreliminaryTariffReductionRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>simecb_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>111
<FILENAME>Financial_Report.xlsx
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
